通过学习财政部、卫生部共同制定的《医院财务制度》、《医院会计制度》 ,笔者认为新制度有两大特点 :(１)加强医院经济管理 ,其经济分析和经济预测更具有实用性。 (２)新制度吸取了国外非营利组织的会计思想 ,综合考虑和分析了国内外不同类型、不同级别、不同部门医院会计的思 By studying the “Hospital Financial System” and “Hospital Accounting System” jointly formulated by the Ministry of Finance and the Ministry of Health, the author believes that the new system has two major features: (1) Strengthen hospital economic management, and its economic analysis and economic forecasting are more practical. (2) The new system draws on the accounting ideas of foreign non-profit organizations, and comprehensively considers and analyzes the thinking of hospital accounting of different types, levels, and sectors in different countries at home and abroad.