《医院会计制度》和《医院财务管理办法》实施以来,对深化卫生改革和加强医院经济管理起到了积极的推动作用。但五年的实践证明,现行制度已明显不适应新形势下医院管理的需要,许多新事物和新业务活动无法反映.新矛盾和新问题不能妥善解决。因此,改革和完善现行制度已势在必行。 Since the implementation of the “Hospital Accounting System” and “Hospital Financial Management Regulations”, it has played a positive role in deepening health reform and strengthening hospital economic management. However, five years of practice has proved that the current system has obviously not adapted to the needs of hospital management in the new situation. Many new things and new business activities cannot be reflected. New contradictions and new issues cannot be properly resolved. Therefore, it is imperative to reform and improve the current system.