财政部、卫生部颁发的新《医院财务制度》和《医院会计制度》(以下简称新制度 ) ,为医院的经营服务进行准确的成本、效益核算和其综合发展提供可靠的科学依据。本文拟就医院财务和会计制度的改革与医院发展的关系作一些探讨。一、政府补助方式由差额补助改为专项或定额补助。鼓 The new “Hospital Financial System” and “Hospital Accounting System” issued by the Ministry of Finance and the Ministry of Health (hereinafter referred to as the “new system”) provide reliable scientific basis for accurate cost and benefit accounting and comprehensive development of hospital operating services. This article plans to discuss the relationship between hospital financial and accounting system reform and hospital development. First, the government subsidy method was changed from the difference subsidy to a special or fixed subsidy. drum