目前,我国许多医院多采用新的会计制度,即使用双目标、双基础和单系统相结合的核算方式。新医院会计制度可以同时满足医院预算管理目标和财务管理目标的双重需要。而且,新医院会计制度也是目前很多医院所特有的一种收支成本核算方式。本文主要探讨新医院会计制度所具有的多重性。 At present, many hospitals in our country mostly adopt the new accounting system, that is, a combination of double-purpose and double-basis and single-system accounting. The new hospital accounting system can simultaneously meet the hospital’s budget management objectives and financial management objectives of the dual needs. Moreover, the new hospital accounting system is also present in many hospitals a kind of revenue and expenditure cost accounting. This article mainly discusses the multiplicity of new hospital accounting system.