随着我国医疗卫生体制改革的不断深入,中外合资、合作医院和私营医院等相继建立并迅速发展,非营利医院的法律环境和市场环境都发生了很大的变化,如财政补助收入额度小而且呈越来越少的趋势。由于竞争力度的加大,管理欠佳或小的非营利医院,受基础设施、医疗技术水平等所限,逐渐被医疗技术水平高、条件优越的大医院合并或兼并,成立了医疗集团,组成了一个法律主体,但会计主体仍然存在两个或多个以上。为了反映医院集团整体的财务状况、业务 With the continuous deepening of the reform of the medical and health system in China, Sino-foreign joint ventures, cooperative hospitals and private hospitals have been established and developed rapidly. The legal environment and market environment of non-profit hospitals have undergone great changes, such as the small amount of financial assistance income. There is a decreasing trend. Due to the increase in competitiveness, non-profit hospitals with poor management or small scales are gradually conquered or annexed by large hospitals with high medical technology levels and superior conditions due to limitations in infrastructure, medical technology, etc., and medical groups have been formed. A legal entity, but the accounting body still exists two or more. In order to reflect the overall financial status and business of the hospital group