【】In order to establish and improve the government accounting system and realize the accrual-accounting government comprehensive financial reporting system, the Ministry of Finance has formulated a unified accounting system-government accounting system applicable to all types of administrative institutions at all levels. This system is applicable to each All levels of administrative units and institutions, including hospitals and primary health care institutions. This article studies the preparatory work for the connection between the "Government Accounting System" and the "Hospital Accounting System," and the setting up and cohesion of new account subjects.