自《医院财务制度》与《医院会计制度》颁布实施以来,对于规范医院的财务管理、提高医院的会计核算质量,均起到了很好的作用。但在两个制度的实际执行中,也有一些需要进一步完善的地方。进入新世纪以后,社会保障制度等一系列改革的步伐正在加快,在这种情况下,有必要对医院财务管理及会计核算中的特定内容作出更明确的规定。本文仅就医院对外投资的有关问题谈一些个人看法。 Since the promulgation and implementation of “hospital financial system” and “hospital accounting system”, it has played a very good role in regulating the financial management of hospitals and improving the accounting quality of hospitals. However, in the actual implementation of the two systems, there are some areas that need further improvement. In the new century, the pace of a series of reforms such as the social security system is accelerating. Under such circumstances, it is necessary to make a clearer stipulation on the specific contents of hospital financial management and accounting. This article only on the hospital foreign investment related issues to talk about some personal views.