新《医院会计制度》在全国在公立医院全面施行,这项举措对现代医院的财务管理和会计核算进行了重大的改革,也为医院在市场竞争中参与发展和适应市场经济注入了新的血液和活力。在医院会计制度改革这样的大背景下,医院财务管理人员,应该重视会计信息的真实性和成本核算,提高财务自身的管理能力,从而使医院能在市场竞争中和谐地发展。 The new “Hospital Accounting System” is fully implemented in public hospitals across the country. This measure has made major reforms in the financial management and accounting of modern hospitals. It has also injected new impetus into hospitals’ participation in development and market economy in the market competition And vitality. Under the background of the reform of hospital accounting system, the hospital’s financial management staff should attach importance to the authenticity and cost accounting of accounting information and improve the financial management capability so that the hospital can develop harmoniously in the market competition.