随着医院制度的不断完善,新颁布的医院会计制度新增加了无形资产部分。这是医院会计现代化又一次重大的发展。本文从医院无形资产现状出发,对比了其与企业会计的不同点,最后通过分析提出我国医院会计制度在实际工作中尚需改进和完善的几点看法,以便更好地为医院的发展服务。 With the continuous improvement of the hospital system, the newly promulgated part of the hospital accounting system has newly added intangible assets. This is another major development in hospital accounting modernization. Based on the status quo of hospital intangible assets, this article compares the difference between them and enterprise accounting. At last, it puts forward some suggestions that the hospital accounting system needs to be improved and perfected in practice so as to serve the development of the hospital better.