医院是医疗机构的一种基本组织形式。在我们的国家里,它是社会主义卫生事业单位,也是保证广大群众健康的社会福利事业。长期以来,医院性质决定其经营管理不能以盈利为目的,因此,按成本核算,医院是赔本的,这对医院的设备扩充、更新,房舍维修、资金周转等带来了许多困 Hospitals are a basic form of organization for medical institutions. In our country, it is a socialist public health institution and a social welfare undertaking that guarantees the health of the masses. For a long time, the nature of hospitals has determined that their operations and management cannot be made profitable. Therefore, according to cost accounting, hospitals are losing money. This has caused many difficulties for the hospital’s equipment expansion, renewal, maintenance of buildings and cash flow.