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现行《医院会计制度》是财政部、卫生部于1998年联合颁布并于1999年1月1日实施的,适用于各级各类独立核算的公立医疗机构。前不久,全国人大代表、福建省立医院院长施作霖指出,随着社会经济的发展,《医院会计制度》的一些具体条款有待重新制订和完善。施作霖举例指出,现行《医院会
The current “Hospital Accounting System” was jointly promulgated by the Ministry of Finance and the Ministry of Health in 1998 and implemented on January 1, 1999. It applies to all kinds of public medical institutions with independent accounting at all levels. Not long ago, NPC deputy and president of Fujian Provincial Hospital Shi Zuolin pointed out that with the development of society and economy, some specific provisions of “hospital accounting system” need to be re-formulated and improved. For example, Lin said the current "hospital will