在新医改政策背景下,医院的管理体系发生了深刻的变革,并使医院面临着激励的市场竞争环境。新医改政策对我国医院未来的创新方向与体制改革做出了较为详尽的规划。在这个环境下,医院怎样进行有效的财务管理,并对会计核算方式进行变革就成为了当前医院面临的主要问题。在这种新形势下,医院的财务管理只有不断向着精细化与规范化的方向调整,才能够有效提升会计核算能力,推动医院的健康、持续化发展。 Under the background of the new medical reform policy, profound changes have taken place in the management system of the hospital and the hospital is faced with an incentive market competition environment. The new medical reform policy on China’s hospital future innovation direction and system reform made a more detailed planning. In this environment, how to carry out effective financial management in the hospital and make changes to the accounting methods have become the major problems currently faced by hospitals. Under such a new situation, the financial management of the hospital can only be adjusted in the direction of refinement and standardization so as to effectively enhance its accounting ability and promote the healthy and sustainable development of the hospital.