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医学院校及其附属医院各司其职,又相辅相成。一方面承担临床教学任务和开展临床应用型科研课题的研究,另一方面提供全面的医疗服务,可谓教书育人与救死扶伤一举两得。但高校与医院,遵循不同的会计制度,使得他们的核算也有所区别。医疗和教育是当今社会高度关注的两大热点问题,对两者进行准确的财务核算,配合财政预算管理,有利于服务和深化医疗卫生、教育体制的改革。
Medical colleges and their affiliated hospitals play their respective roles and complement each other. On the one hand to undertake clinical teaching tasks and carry out clinical research projects of applied research, on the other hand to provide comprehensive medical services, can be described as teaching and educating people and help the one who lives and dies. However, universities and hospitals follow different accounting systems, making their accounting different. Medical care and education are two hot issues that are of great concern to the society today. Accurate financial accounting of the two together with fiscal budget management will be conducive to serving and deepening the reform of medical and health care and education systems.