新《医院会计制度》将医院会计平衡公式确定为“资产＝负债 +净资产” ,这是新《医院会计制度》改革的主要内容之一。它将促进医院增强风险意识和竞争意识 ,深化医院内部改革 ,从而更好地适应社会主义市场经济体制和卫生改革的需要。目前医院的净资产包括 :固定基金、事业基金 The new “Hospital Accounting System” defines the hospital accounting balance formula as “assets = liabilities + net assets”, which is one of the main contents of the new “Hospital Accounting System” reform. It will promote the hospital’s awareness of risk and competition, and deepen the internal reform of the hospital so as to better adapt to the needs of the socialist market economic system and health reform. The current net assets of the hospital include: fixed funds, business funds