新的《医院会计制度》要求,把过去在帐外管理的在用低值易耗品纳入了帐内管理,这对医院推行以“科室核算”为基础的“两级核算”管理,开展多种形式经营,阻塞漏洞,遏制短期行为无疑是十分必要的。但是,《制度》没有对在医疗业务活动过程中和在用低值易耗品作用近似的另一部分 The new “Hospital Accounting System” requires that in-use, low-value consumables that have been previously managed outside of the accounts be incorporated into the account management. This will promote the implementation of “two-level accounting” management based on “sector accounting” in hospitals. Formal management, blocking loopholes, and curbing short-term behavior are undoubtedly necessary. However, the “System” does not have another part that is similar to the role of low-value consumables in the course of medical business activities.