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近两年来,我们在社会主义市场经济理论的指导下,进一步转变经营机制,把企业改革中出现的承包责任制、目标管理责任制、租凭经营制和股份制等多种经营方式,分别引进试用于医院不同科室,从而使科室核算日臻完善,增强了医院的经营效益。一、完善科室核算的基础准备工作 1.组织准备。医院建立“院内银行”,由分管财务的院长担任“行长”,配备会计师和经营核算
In the past two years, under the guidance of the theory of socialist market economy, we have further changed the operating mechanism and introduced various trials such as the contract responsibility system, the target management responsibility system, the lease management system, and the joint stock system that have emerged in the corporate reform. In different departments of the hospital, the accounting of the department is improving day by day, and the operating efficiency of the hospital is enhanced. First, improve the basic preparation of department accounting 1. Organization preparation. The hospital establishes “institutional bank”, and the dean in charge of finance serves as “president”, with accountant and business accounting