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医院的收支结余是评价领导业绩的一项综合性经济指标 ,也是评价医院管理好坏的标准之一。弋阳县卫生局根据医院和收支结余核算中的不规范行为 ,有针对性地开展审计 ,其主要采用单一法和合并法。单一法就是按照“业务收支结余”账户函意进行核算 ,即收入包括差额拨款、医疗收入
The balance of revenue and expenditure of the hospital is a comprehensive economic indicator for evaluating leadership performance, and it is also one of the criteria for evaluating hospital management. The Shuyang County Health Bureau conducts targeted audits based on non-standard behaviors in the accounting of hospitals and revenue and expenditure balances. It mainly adopts the single method and the merger method. The single method is calculated according to the account balance of the “business balance” account, ie income includes differential appropriations, medical income