【摘要】 医院在追求新技术、新设备时尤感资金缺乏，在进行固定资产更新改造时也倍感资金的困乏，实现医院的良性发展和提高，加强医院经营管理，进行适当的资本运作，尤其是租赁会计的运用，对医院提高医疗水平有着十分重要的意义。

    关键词 租赁会计 经营管理 创新

    Using charter accountant to realize the innovations of management and administration for a hospital

    Pan Rongrong

    Wuxi Hospital for Maternal and Child Health Care，Jiangsu 214002.

    【Abstract】 There is a short of funds when a hospital seeks new technologies and equipments and renews the fixed assets.It is essential for a hospital to improve the levels of medical treatment and reach a good development to improve management and administration and run capitals effectively,and especially,use charter accountant.

    Key words charter accountant management and administration innovation

    随着我国加入WTO，医院运行体制和管理机制也随之不断改革和完善，医院在竞争中不断做大做强，向现代化医院迈进，在此过程中，医疗设备不断更新换代，医院在利用传统的财务会计进行日常核算的同时 ......