中文摘要：

政府会计改革为医改铺路．新《医院会计制度》是政府会计改革的试金石。基金会计作为政府会计的主要模式尚需进一步建立和完善。“新农合”基金会计则充分体现出了政府“基金会计”的特点。树立大医疗会计制度观念，将“新农合”基金会计的实践借鉴至政府会计改革将有利于政府会计与公益性医疗改革的协同机制的建立。

英文摘要：

The government accounting reform paves the way for medical care reform; the new medical accounting reform has become the touchstone of the government accounting reform. As the model of the government accounting, fund accounting needs further establishment and implementation, while the ＂New Rural Cooperative Medical System＂ （NCMS） fund accounting fully reflects the elaaracteristics of the government fund accounting. Establishing the concept of the large-scale medical accounting system to establish practical references from the ＂NCMS＂ fund accounting to the government accounting system reform will contribute to a synergistic mechanism for government accounting and public health reform.