为了适应经济发展和国际金融交往的需要,银行的记帐方法自1994年起将现行的资金收付记帐法,改为国际通用的借贷记帐法。由于银行是国民经济的一个综合部门,与医院和其它经济组织有密切的经济往来和联系,所以银行记帐方法改革后,医院应如何与银行对帐,是一个亟待解决的问题。 In order to meet the needs of economic development and international financial exchanges, the bank’s accounting method has changed the current method of accounting for receipts and payments of funds into an internationally accepted method of debit and credit accounting since 1994. Since banks are an integrated sector of the national economy and have close economic ties with hospitals and other economic organizations, it is an urgent issue that hospitals should reconcile with banks after the reform of the bank accounting method.