Résumé
To explore the methods of accounting research infrastructure accounts and large accounts of public hospitals under the new system,improve the financial management level of the moderm public hospital basic construction investment.According to the literature search,New Hospital Accounting System and Accounting System of State-owned Construction Unit agreed that,the principles and methods of accounting research infrastructure accounts and large accounts should be analyzed based on the sample hospital infrastructure investment accounting business.It regulated the accounting process of infrastructure accounts and large accounts,promoted the quality of accounting information,enhanced the financial management of basic construction investment and kept improving the construction of modern hospital management system.