随着医院经济的发展 ,目前的医院会计不应停留在原有的基础上 ,应向核算管理为主转化 ,使其对不断改进的医院经济管理起到重要作用。一、医院的内外环境变化的需要我国卫生改革的深化和发展 ,使医院的筹资渠道发生了较大变化 ,财务管理越来越注意追求成本效益 ,医院的经济独立 With the development of the hospital economy, current hospital accounting should not remain on the basis of the original, and it should be transformed into accounting management, which will play an important role in the continuous improvement of hospital economic management. First, the need for changes in the internal and external environment of hospitals The deepening and development of China’s health reform has caused major changes in the financing channels of hospitals. Financial management has increasingly paid attention to the pursuit of cost-effectiveness, and the economic independence of hospitals.