试论我国医院新的财会制度的改革要点

On the chief reform aspects of the Chinese hospital finance and accounting system

新的财务会计制度是我国医院财务管理工作必须遵循的基本规范，也是医院主动适应社会主义市场经济体制，规范医疗服务市场的经营行为，促进医院努力实现集约型经营管理的重要制度。新制度的改革内容，主要是实行新的预算管理办法，建立了新型的预算管理体制；实行基金制会计，体现了医院的非盈利性和以社会效益为主的特性；改革了资金管理办法，扩大了医院经营自主权；改革了资产管理办法，有利于促进医院技术进步；医药分别核算，强化药费管理，有利于控制医药费的无序增长；改革结余分配管理，正确处理了物质利益关系等。

The new hospital finance and accounting system is the fundamental plane that finance control in Chinese hospitals must go by. It is also an important system that will enable hospitals to adapt actively to the socialist market oriented economic system, standardize the business behavior of the medical service market, and spur the hospitals on to strive for the realization of intensive management control. What follows are the chief reform aspects displayed by the new system: ①adoption of a new system of budget control; ②adoption of the funding system accounting, which reflects the nonprofit and social outcome oriented features of hospitals; ③new funds management measures, which enlarge hospitals*s power of independent operation; ④new property management measures, which are conducive to the promotion of hospitals*s technological progress; ⑤separation of medical and drug accounting and strengthened management of medical costs, which are favorable to the containment of the random increase in medical costs; ⑥new ways of surplus distribution management, which ensure the correct handling of material benefits.