随着我国经济的快速发展,财政部对医疗卫生等领域内的投入也不断的加大,同时公立医院的业务范围也有了较大的调整,现行的财务与会计管理模式不能够满足日常的财务与会计管理工作需要,因此对公立医院实行会计体制改革势在必行,因而也更需要我们对公立医院财务与会计制度改革有一个清晰的认识。 With the rapid economic development in our country, the Ministry of Finance has continuously increased the investment in such fields as medical and health care. At the same time, the business scope of public hospitals has also been greatly adjusted. The current financial and accounting management models can not meet the daily financial needs Therefore, it is imperative to reform the accounting system in public hospitals. Therefore, it is even more necessary for us to have a clear understanding of the reform of public hospital financial and accounting systems.