财政部、卫生部制定的新的《医院财务制度》和《医院会计制度》(以下简称两制度)从1999年1月1日起实行。两制度的实施对医院的会计核算与财务管理提出了新的要求,为深化医院改革、规范医院财会行为、适应社会主义市场经济体制的建立,促使医院向成本核算迈出了新的一步,这?.. The new “Hospital Financial System” and “Hospital Accounting System” (hereinafter referred to as the “two systems”) formulated by the Ministry of Finance and the Ministry of Health were implemented from January 1, 1999. The implementation of the two systems puts forward new requirements for the hospital’s accounting and financial management, in order to deepen the reform of hospitals, standardize the behavior of hospital financial accounting, and adapt to the establishment of a socialist market economic system, prompting hospitals to take a new step toward cost accounting. ?..