新医院会计制度充分体现了医院的公益性特征,强化了医院会计信息的真实完整性,更加注重医院的预算约束、收支管理和成本核算,在医疗药品收支核算、医疗成本归集与控制、会计科目和财务报告体系、医院财务报告注册会计师审计等方面凸显了一系列重大改革创新,破解了旧医院会计、财务制度随着社会经济发展和医疗体制改革深化中显现出的缺陷和滞后问题,完善了财务会计管理机 The new hospital accounting system fully embodies the characteristics of the hospital’s public welfare, and strengthen the true integrity of the hospital accounting information, pay more attention to the hospital’s budget constraints, revenue and expenditure management and cost accounting, medical drugs in the balance of payments, medical costs and control , Accounting subjects and financial reporting system, audit of CPA of hospital financial report, etc., highlighted a series of major reforms and innovations, which solved the defects and lags behind the old accounting and financial system as social and economic development deepened and the medical system reform deepened , Improve the financial accounting management machine