在当前医疗纠纷和事故的处理中,由于缺乏医疗风险意识,医院现行的财务会计制度在抗风险方面基本上处于真空。如现行医院财务会计制度缺乏对医疗风险的规定,只在产生了风险发生经济赔偿时将其列入“其他支出”科目,未涉及关于风险的财务保障问题,未充分贯彻会计制度的稳健性原则 In the current treatment of medical disputes and accidents, due to the lack of medical risk awareness, the hospital’s current financial accounting system is basically a vacuum in terms of anti-risk. For example, the current hospital financial accounting system lacks provisions on medical risks and only includes “other expenses” when financial compensation for risks arises. Financial security issues concerning risks are not covered, and the soundness principle of accounting systems is not fully implemented