新《会计法》已于2000年7月1日起施行,这是我国为适应国内经济形势的变化及经营管理体制改革,扩大国际间经济交流而采取的一项重大举措,标志着我国会计法制建设进入了一个新的历史时期,是建国以来会计立法史上一件划时代的大事。 医疗卫生单位为适应当前社会主义市场经济体制下卫生事业改革与发展的新形势,于1999年1月1日实施了新《医院会计制度》,新《会计法》的颁布,不仅促进了《医院会计制度》的推行,而且为其提供了法律保障。 The new “Accounting Law” has been implemented since July 1, 2000. This is a major measure taken by China to adapt to the changes in the domestic economic situation, reform of the operation and management system, and expand international economic exchanges, marking China’s accounting legal system. The construction has entered a new historical period and is an epoch-making event in the history of accounting legislation since the founding of the People’s Republic of China. In order to adapt to the new situation in the reform and development of health care under the current socialist market economy system, the medical and health units implemented the new “Hospital Accounting System” on January 1, 1999. The promulgation of the new “Accounting Law” not only promoted the “hospital” The “Accounting System” was implemented and provided legal protection for it.