五年来的实践证明,现行医院会计制度和原来的核算制度比较,有了相当程度的提高,使人们对医院经济活动客观规律有了一个比较清楚的认识,使医院经济管理工作上升到了一个新的高度,体现了它的许多优越性。但随着医院改革的深入,《制度》也存在一些不足及其局限性。 The practice in the past five years has proved that the current hospital accounting system has been considerably improved compared with the original accounting system. This has given people a clearer understanding of the objective laws of hospital economic activities and has brought the hospital’s economic management work to a new level. Height reflects its many advantages. However, with the deepening of hospital reforms, there are also some deficiencies in the “system” and its limitations.