财务与会计制度实施后,势必会对医疗机构的经济运行产生影响,这种影响的路径是复杂的,并不是简单地由制度直接引起的,从“经济后果说”的角度来看,其路径是通过影响利益相关者,进而影响会计主体对财务与会计政策的使用(或选择),最终影响了医疗机构的经济运行。提出了从“经济后果说”的角度研究上述问题的一个思路。 After the implementation of the financial and accounting system, it is bound to have an impact on the economic operation of medical institutions. The path of such influence is complex and not simply caused directly by the system. From the perspective of economic consequences, Its path is through influencing stakeholders, thereby affecting the accounting entity’s use (or choice) of financial and accounting policies, ultimately affecting the economic operation of medical institutions. Put forward a train of thought to study the above problems from the perspective of “economic consequences ”.