The government accounting system applies to all levels of administrative units and institutions, all kinds of administrative institution accounting system in China is expected to be unified. In order to promote the understanding of government accounting system in practice fields, this article reviews the background and experience of government accounting reform, analyzes the effect of the implementation of uniform accounting system on hospitals, the hospital accounting and governmental accounting subjects set are compared, and in the case of fixed assets and intangible assets, the differences in accounting treatment of hospital accounting and governmental accounting also are mentioned.