随着医疗改革的不断深入,公立医院的业务范围发生了极大的变化,而目前医院执行的财务会计制度颁布于1999年,滞后性较为明显,也暴露出了种种的弊端。因此,加快公立医院现行财务与会计制度的改革迫在眉睫。本文简要分析了现行公立医院财务与会计制度的弊端,并提出了改革的几点想法。 With the continuous deepening of medical reform, the business scope of public hospitals has undergone tremendous changes. At present, the financial and accounting system implemented by the hospital was promulgated in 1999 with obvious lag, which also exposed various drawbacks. Therefore, accelerating the reform of the current financial and accounting system in public hospitals is imminent. This article briefly analyzes the shortcomings of the current public hospital finance and accounting system and puts forward some ideas on the reform.