现行医院会计制度的颁布实施 ,为医院尽快适应卫生改革 ,规范医院经济秩序、强化财务管理和监督 ,促进其稳定、可持续发展起到积极作用。但在实际操作中 ,笔者认为有些会计处理规定仍不尽合理。一、管理费用分配问题管理费用是医院行政管理部门为组织和管理医院业务活动而发生? The promulgation and implementation of the current hospital accounting system play an active role in adapting the hospital to health reform as soon as possible, standardizing the hospital’s economic order, strengthening financial management and supervision, and promoting its stable and sustainable development. However, in actual operation, I think some accounting rules are still not reasonable. First, the allocation of management costs Management costs are the hospital administrative department to organize and manage the hospital business activities took place?