通过对会计基本理论和复杂经济事项的研究,提出账务处理的方法,解除公立医院会计人员对特异性会计事项账务处理的困扰,从而统一账务处理,提高会计信息的真实性,最终规范医院会计制度颁发后各地在实践中产生的特异性会计事项的账务处理。 Through the study of basic accounting theory and complicated economic matters, this paper puts forward the method of accounting treatment, relieves the public hospital accountants of the accounting treatment of specific accounting problems, so as to unify the accounting treatment and improve the authenticity of accounting information, the final specification After the issuance of the hospital accounting system, accounting treatment of specific accounting matters that have occurred in practice in various places.