面对市场经济的发展和社会的不断进步,医院进行了一系列的改革,以提高自身发挥医疗职能的能力,完善其管理制度,在保证医院公益性、社会性的同时,确保医院具有良好的经济效益。本文从新旧会计制度的对比分析入手,探讨了新会计制度的优势所在,并针对其中存在的问题进行讨论,进一步提高新会计制度中固定资产管理的质量。 In the face of the development of market economy and the continuous improvement of the society, the hospital conducted a series of reforms to improve its ability to exert its medical functions and perfect its management system. While ensuring the public welfare and sociality of the hospital, the hospital ensured that the hospital had a good Economic benefits. This article starts with the comparative analysis of old and new accounting systems, discusses the advantages of the new accounting system, and discusses the existing problems so as to further improve the quality of fixed assets management in the new accounting system.