2012年新修订的《医院会计制度》,至今已经运行了一段时间,取得了不错的效果。在体现医院公益性特点的基础上,加强了对医院的收入和支出的管理,强调了成本核算的要求,根据医院自身特点,对其运营过程中的经常性项目如医疗药品收支核算、医疗成本归集与控制的处理方式进行了创新,同时在会计科目和财务报告 The newly revised Hospital Accounting System in 2012 has been running for some time now and has achieved good results. Based on the characteristics of the hospital public welfare, it has strengthened the management of the hospital’s income and expenditures, emphasized the requirements of cost accounting. According to the characteristics of the hospital, the recurrent items in its operation process, such as medical drug balance, medical treatment Cost reduction and control of the way of innovation, while accounting and financial reporting