新的《医院会计制度(讨论稿)》(简称“新制度”)已经在部分地区试点。“新制度”较之现行的《医院会计制度(试行)》(简称“老制度”)在会计核算要素及其平衡公式、会计科目的设置与使用、会计报表的具体格式和编制等多方面都做了较大变动,其中制剂生产核算方面的变动表现得尤为突出。本文试图对新老制度中制剂生产核算的异同作一分析和 The new “Hospital Accounting System (Discussion Paper)” (referred to as the “new system”) has been piloted in some areas. Compared with the current “Hospital Accounting System (Trial)” (the “old system”), the “new system” has many problems in the fields of accounting elements and their balance formulas, the setting and use of accounting titles, the specific format and preparation of accounting statements Made a significant change, of which changes in the formulation of production accounting is particularly prominent. This article attempts to make an analysis of the similarities and differences between the production accounting of new and old systems