对医院新旧会计制度的对比和评价

医院会计制度改革是医疗卫生事业改革的重要环节。对新老会计制度进行对比分析，对新老会计制度在整体上更符合“会计法”精神，符台“事业单位会计准则”原则。既具有行业特点，又参考了“企业会计准则”中科学、合理的会计核算方法，使医院会计核算更规范，统一，提高了会计核算水平。能为政府、经济管理部门、上级主管部门、社会提供准确的有关医院实际的经济信息。能促使医院加强经济管理，加强成本核算，增收节支，提高医院的社会效益和经济效益。

Comparative evaluation of the new and old accounting systems in hospital

Reform of accounting system in hospital is the key link of health service reform. By comparison of the new and old accounting systems in hospital, the new accounting system is in line with the Accounting Law and principle of inshtution accounting. It not only has industry's characteristics, but also uses scientific and rational accounting approaches in enterprise for reference.It will facilitate the hospital accounting more standardized and integrated, and improve the level of accounting. The new accounting system can provide accurae economic information of hospitals to government, departments of economic management, departments of sponsor and society.It makes the hospital strengthen the economy managment, improve cost accounting, increase income and save expenditure,and enhance the social and economic benefits of hospital.