医院的性质决定医院会计科目的设置,在实际工作中,两种会计制度规定的会计科目各有其优缺点。现行医院会计科目目前存在的主要问题——医院会计科目在会计政策运用中具有不完整性。文章就两种科目之间的比较及关系进行讨论,并提出了解决医院资产虚增问题的思路,从而进一步完善医院会计科目的设置。 The nature of the hospital decided to set the hospital accounting subjects, in the actual work, the two accounting systems have their own advantages and disadvantages of accounting subjects. The main existing problems in current hospital accounting subjects - hospital accounting subjects are incomplete in the application of accounting policies. This article discusses the comparison and relationship between the two subjects and puts forward some ideas to solve the problem of inflated hospital assets so as to further improve the setup of hospital accounting subjects.