医院会计制度作为经济管理的一个主要方面．如何进一步适应当前医院营运的特点，是一个迫切需要解决的问题。本文就此谈一点不成熟的看法。一、医院会计制度改革的必要性１、现行医院会计制度是计划经济体制下产生的，会计核算分医疗、药品、制剂、管理四大块．固定资金、流动 Hospital accounting system as a major aspect of economic management. How to further adapt to the characteristics of current hospital operations is an urgent problem to be solved. This article talks about an immature point of view. First, the necessity of reform of the hospital accounting system 1, the current hospital accounting system is produced under the planned economic system, accounting accounting points medical, pharmaceutical, preparation, management four blocks. Fixed funds, flows