摘要

　　　隨著經濟社會的快速發展，原有的醫療衛生體系越來越不適應人民日益增長的醫療衛生服務需求，“看病難、看病貴”成為許多普通百姓心頭揮之不去的陰影，為了解決這一民生問題，財政部同衛生部等有關部門同步推出了五項制度。其中，新的《醫院財務制度》、《醫院會計制度》對我國醫療機構的管理、服務、會計信息質量等方面提出了新的、更高的要求。會計信息是醫院財務狀況和經營成果的綜合反映。

　　　提高醫院會計信息的質量，有利于推進政府的醫院改革制度的順利進行、有利于醫院管理者的決策。本文在對新醫改形勢下醫院的財務會計制度改革做一個簡單的概述后，從宏觀層面和微觀層面描述了我國目前公立醫院會計信息質量的現狀并從主客觀角度進行成因分析，最后從政府的立法，醫院內部的會計管理及“三位一體”的監督體系提出提高我國公立醫院會計信息質量的對策。

關鍵詞：公立醫院；會計信息質量；現狀；成因；對策

ABSTRACT

　　With the rapid development of the society and economic , The existing health care system become increasingly unsuited to the people’s increasing demand of health services,” Medical treatment is difficult and expensive” to become the lingering shadow which in the heart of many ordinary people. In order to solve the livelihood issues, Synchronization with the Ministry of Health and other relevant departments, the Ministry of Finance launched a five system. Among, “Hospital Financial System”, “Hospital accounting system”, with the deepening of the reform, Hospital quality of accounting information has been paid more and more attention, the new medical reform program management, service, accounting and quality of the information and other aspects of the medical institutions in China to a new and higher requirement.

　　Improve the quality of hospital accounting information, will help promote the smooth conduct of the Government’s hospital reform system, the hospital mangers decision-making. In this paper, the situation of the new medical reform hospital financial accounting system reform to do a simple overview, From the macro level and micro level describes the current situation of public hospitals accounting information quality status, And from subjective and objective perspective to analyze the causes. Finally from the government departments to establish and improve laws and regulations, perfecting the hospital internal accounting management job and "the trinity" of the supervision system of public hospitals in China put forward to improve the quality of accounting information and the countermeasures.

Keywords: Public hospitals; Quality of accounting information; Current situation; Reasons; Countermeasure