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《中国卫生经济》1991年第7期,所发表刘随生同志《帐务处理中的问题与对策》的文章,对本人颇有启示,现提出不同见解进行讨论,兼与刘随生同商榷。刘随生同志的文章中讲:“新制度也存在着业务收支报表中的业务收入不实的问题。因为药品收入的实现已包含了制剂纯收入,因此,医院业务收入只能包括医疗收入、药品收入和其它收入,而不能包括制剂纯收。”同时刘还认为:“药品收入的实现是通过货币资金的实现而实现的。而制剂室生产的西药产品验收入库并不能意味着已经售出。制剂产品的销售没有实现,货币收入也没有实现。因此,制剂收入也没有实现。”
“China Health Economics”, No. 7, 1991, published an article by Liu Sui-sheng’s “Problems and Countermeasures in Accounts Processing,” which is instructive to me. I present different opinions for discussion and discuss with Liu Xisheng. Comrade Liu Suisheng’s article stated: “The new system also has the problem of unrealistic business income in the statement of business revenue and expenditure. Since the realization of pharmaceutical income already includes the net income of pharmaceutical preparations, the hospital business income can only include medical income and drugs. Income and other income, but can not include pure preparations.” At the same time, Liu also believes: “The realization of drug income is achieved through the realization of monetary funds. The production of Western medicine products in the preparation room does not mean that the revenue library has already been sold. Sales of pharmaceutical products have not been realized, and money income has not been realized. As a result, income from pharmaceutical preparations has not been realized."