“两项基金”是指国务院1982年和1989年分别发布的《国家能源交通重点建设基金征集办法》和《国家预算调节基金征集办法》。通知下发后各方见解不一。笔者为此重温了医院新会计制度,学习了“两项基金”征集办法,认为国务院下发“两项基金”征集通知是面向全国各部门的,医疗单位不应属于“两项基金”征集对象。因为在 “Two funds” refers to the “Measures for the Collection of National Energy Transportation Key Construction Funds” issued by the State Council in 1982 and 1989, respectively, and the “Measures for Solicitation of State Budget Regulation Funds.” After the notification was issued, all parties involved had different opinions. The author reviewed the hospital’s new accounting system and learned about the “two funds” solicitation. He thought that the State Council issued the “two funds” notice for all sectors of the country, and medical units should not belong to the “two funds” solicitation. Object. Because