十几年来为适应医疗改革，医院财会制度已多次改革，对于促进卫生事业发展，起到了很大的作用。自１９９５年元月起，镇江市医疗制度改革试点方案，对财会制度提出了更新更高的要求。财会制度必须以医疗制度改革为契机和突破口，主动适应医疗制度改革的需要。一、医疗制度改革 Over the past decade, in order to adapt to the medical reforms, the hospital financial system has been reformed several times and has played a significant role in promoting the development of the health industry. Since January of 1995, the pilot scheme for the reform of the medical system in Zhenjiang City has put forward new and higher requirements for the accounting system. The financial and accounting system must take the reform of the medical system as an opportunity and breakthrough to actively adapt to the needs of the reform of the medical system. I. Medical System Reform