新的《医院会计制度》(以下简称新制度)对医院资金运转过程的控制和结果反映是比较合理的,对深化医院改革和提高两个效益具有重要的作用。但是,经济体制改革的不断深化,医院所处的社会经济环境也在不断地变化,使新制度既存在着改革本身的不完善,又面临着新问题的挑战。本文根据一年耒贯彻实施新制度的体会,对医院会计制度改革存在的几个问题,谈点不成熟的看法。第一、医院会计制度的性质和自我发展问题。会计制度是办理会计事务必须遵守的规则,是在会计法规和国家财经方针政策指 The new “Hospital Accounting System” (hereinafter referred to as the “new system”) is more reasonable in controlling the hospital’s capital operation process and reflects the results. It plays an important role in deepening hospital reform and improving the two benefits. However, with the continuous deepening of the reform of the economic system, the social and economic environment in which the hospital is located is constantly changing. This makes the new system not only imperfect in its own reform, but also faces new challenges. Based on the experience of implementing the new system in the past year, this article discusses some of the problems existing in the reform of the hospital accounting system. First, the nature of hospital accounting systems and self-development issues. The accounting system is a rule that must be followed in handling accounting affairs. It is referred to in accounting regulations and national financial guidelines.