会计的职能是会计理论的一个重要组成部分,也是会计实践的具体内容。会计研究的对象是社会经济活动。因此,现代卫生会计的职能离不开现实的社会经济环境,并受经济制度的制约。 我国50～60年代实行的是计划经济,卫生会计的职能是 The function of accounting is an important part of accounting theory and the specific content of accounting practice. The object of accounting research is socio-economic activities. Therefore, the function of modern health accounting cannot be separated from the actual social and economic environment, and is constrained by the economic system. China’s 50th and 60’s implemented a planned economy. The function of health accounting is