会计工作是经济工作的重要基础,它的好坏直接影响企事业单位正常工作的开展,要想做好企事业单位财务工作,就要从会计基础工作抓起。目前,不少企事业单位存在着对会计工作重视程度不够、意识观念不到位,部分会计人员素质偏低、工作随意性强、办理业务不按程序、面对复杂业务无所适从等现象,再加上上级财务部门监管力度不够,以致造成本单位财务状况混乱的局面。本文试从本人医院会计工作实践中存在的问题入手进行分析,并提出相应的改进措施。 Accounting work is an important basis for economic work, its quality has a direct impact on the normal work of enterprises and institutions to carry out, in order to do a good job in the financial work of enterprises and institutions, we must start from the basic accounting work. At present, many enterprises and institutions have not attached enough importance to accounting work, lack awareness of concepts, some accountants are of low quality, work arbitrarily strong, do business non-according to procedures, and confront complex business and so on. In addition, Higher-level financial sector supervision is not enough, resulting in the unit’s financial situation chaos. This article tries to analyze the existing problems in the practice of hospital accounting and put forward corresponding improvement measures.