新的会计制度是在原来的会计制度基础上深入剖析,充分考虑医院工作中产生的具体问题,融合多种理念的角度下形成的。不仅是对原有会计制度的继承,更是创新和发展,对于现代医院财务会计的发展有很好的指导作用。文章就新会计制度下医院会计处理中产生的问题进行分析,并提出了相应的改进意见。 The new accounting system is based on the original analysis of the in-depth analysis of the accounting system, give full consideration to the specific problems arising in the work of the hospital, the formation of a fusion perspective of a variety of ideas. It not only inherits the original accounting system, but also innovates and develops. It has a good guiding role for the development of modern hospital financial accounting. The article analyzes the problems arising in the hospital accounting under the new accounting system and puts forward the corresponding suggestions for improvement.