医院一贯是由国家全方位的资金投入和管理,有其公益性和福利性,其会计核算,既要核算预算资金的运动,又要核算经营资金的运动,这就决定了现行《医院会计制度》有预算会计和企业会计双重会计核算的特点。 医院会计制度的改革,必须正确认识其会计要素。由于医院是公益性的福利事业单位,与企业的性质有 The hospital has always been invested and managed by the state’s all-round capital. It has its public welfare and welfare, and its accounting calculations not only need to account for the movement of budget funds, but also account for the movement of operating funds, which determines the current “hospital accounting system. ”There are dual accounting features of budget accounting and corporate accounting. The reform of hospital accounting system must correctly understand its accounting elements. Since the hospital is a public welfare welfare institution, there are