随着经济体制改革的深入发展和各项经济责任制的贯彻落实,卫生事业单位的自主权逐步扩大,近几年越来越多的卫生事业单位已由过去靠财政全额拨款转为差额预算管理,这就要求会计制度的改革工作必须跟上,建立符合其特点的会计制度新模式。随着经济体制的深化改革,这几年国家积极支持和鼓励一些有条件的卫生 With the deepening economic restructuring and the implementation of all economic responsibilities, the autonomy of public health institutions has gradually expanded. In recent years, more and more public health institutions have shifted from full allocations of finance to shortfalls Management, which requires the reform of the accounting system must keep pace with the establishment of a new accounting system in line with its characteristics of the new model. With the deepening reform of the economic system, in recent years, the state has actively supported and encouraged some conditional sanitation