随着经济的不断发展,企事业单位的会计制度也要随之发生转变,公立医院一直以来都实行收付实现制,但随着市场经济的不断发展,这种会计制度在实施过程中遇到了很多不利的因素,为了保证公立医院的稳步发展,急需对现行的这种会计制度进行改革,由收付实现制向权责发生制进行转变,是公立医院目前最好的改革方式。 With the constant development of the economy, the accounting system of enterprises and public institutions must also be changed. Public hospitals have always implemented payment collection system. However, with the continuous development of market economy, such accounting system encountered in the process of implementation Many unfavorable factors, in order to ensure the steady development of public hospitals, urgently need to reform the present accounting system, and change the system of payment and receipt to the accrual basis. It is the best reform method currently in public hospitals.