一、引言医疗卫生事业是关系亿万人民健康、关乎千家万户幸福的重大民生问题,党中央历来高度重视。国务院办公厅转发财政部《关于加快发展我国注册会计师行业的若干意见》明确指出,要将医院等医疗卫生机构的财务报表纳入注册会计师审计范围。2009年4月5日,《中共中央国务院关于深化医药卫生体制改革的意见》发布,4月7日,国务院印发《医药卫生体制改革近期重点实施方案(2009-2011年)》。随后,《关于完善政府卫生投入政策的意见》等一系列医改政策性文件陆续出台。医药卫生体制改革的成功实施离不开社会各界的积极支持与广泛参与。在我国经济生活中扮演重 I. Introduction The medical and health undertaking is a major livelihood issue concerning the health of hundreds of millions of people and the well-being of all families. The Central Party Committee has always attached great importance to it. The General Office of the State Council forwards the “Opinions on Accelerating the Development of CPA Industry in China” promulgated by the Ministry of Finance clearly states that the financial statements of hospitals and other medical and health institutions should be included in the scope of auditing of certified public accountants. April 5, 2009, “Opinions of CPC Central Committee and State Council on Deepening Medical and Health System Reform” was released. On April 7, the State Council issued the “Key Implementation Plan for Medical and Health System Reform (2009-2011)” on April 5, 2009. Subsequently, a series of medical reform policy documents on the “Opinions on Perfecting Government Health Investment Policies” were introduced one after another. The successful implementation of the medical and health system reform can not be separated from the active support and extensive participation of all sectors of society. In our economic life plays a heavy role