医院会计制度的改革应与国际会计惯例接轨，参照企业会计制度，并结合医院自身的特点。一、改革会计核算方法在采用“权责发生制”和“借贷记帐法”的前提下，将医院“完全成本法”改变为“变动成本法”；“管理费用”不再分摊，直接从当期结余中扣减，这样，不仅减少会计核算 The reform of the hospital’s accounting system should be integrated with international accounting practices, with reference to the corporate accounting system, combined with the hospital’s own characteristics. 1. Reforming accounting methods Under the premise of adopting the “accrual basis system” and “lending and crediting method”, the “full cost method” of the hospital is changed to the “variable cost method.” “Management fees” are no longer allocated, directly from Deductions from current balances, which not only reduce accounting