医院会计制度改革,就是要建立一套适合我国国情和医疗卫生改革现状及未来,在一般会计准则指导下,以便与国际财务管理和会计核算接轨的新的医院会计模式和运行机制。它的建立,将充分发挥会计职能作用,促进医院经营管理的科学性和规范性。本文就是从这一整体思路出发,对有关改革几个问题的思考。 The reform of the hospital accounting system is to establish a new hospital accounting model and operating mechanism that is suitable for China’s national conditions and the status quo and future of medical and health reform, under the guidance of general accounting standards, in order to integrate with international financial management and accounting. Its establishment will give full play to the role of accounting functions and promote the scientific and standardized management of hospital operations. This article starts from this overall thinking and considers several issues related to reform.