China has entered a new economic and social development,public hospitals have to face the further deepening of the medical system reform,public welfare and welfare,and to face the fierce market competition in the field of social capital into the medical field.It is necessary to build a public hospital management accounting system.The significance of the construction of public hospital management accounting system is expounded,the problems of the construction of public hospital management accounting system are found out,and the corresponding countermeasures are put forward.