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随着社会市场经济的不断发展,医疗服务市场也日趋健全和完善,医疗科室核算在医疗机构发展过程中显得日益重要。我院自1989年实行院科二级核算以来,大大节约了卫生资源,提高了经济效益和社会效益,促进了我院的开放和发展。笔者就我院实行二级科室核算工作的做法和体会谈几点看法。 一、科室核算的基本模式 我院实行院科二级核算的基本模式是:在实行全院经济
With the continuous development of the social market economy, the medical service market has also become increasingly sound and complete. The accounting of medical departments has become increasingly important in the development of medical institutions. Since the implementation of the second-level accounting in the Institute of Science and Technology in 1989, our college has greatly saved health resources, improved economic and social benefits, and promoted the opening and development of our hospital. The author has several opinions on the practices and physical talks in the implementation of the accounting work for the secondary departments in our institute. First, the basic model of the department’s accounting The basic model of the secondary accounting of the institute’s secondary school is the implementation of the entire hospital economy.