为了更好的提高医院的经营水平,使医院能够提供更好的医疗服务来保障人们的生活质量需求。在2012年我国财政部推行了新的医院会计制度。新的医院会计制度在旧医院会计制度的基础之上进行完善,能够更好服务于医院的经营活动。然而,在经历四年后,新的医院会计制度的实际执行依然存在着一些问题。本文,笔者就将针对医院会计制度的问题来提出关于现有制度的完善策略。 In order to better improve the operating level of the hospital, the hospital can provide better medical services to ensure people’s quality of life needs. In 2012, China’s Ministry of Finance launched a new hospital accounting system. The new hospital accounting system based on the old hospital accounting system to improve, to better serve the hospital’s business activities. However, after four years, there are still some problems in the actual implementation of the new hospital accounting system. This article, the author will address the hospital accounting system to put forward the sound strategy on the existing system.