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目的:为了提高医院科教项目收支的规定在财务实践中的合理性和可操作性。方法:通过在实践中的思考,提出对医院科教项目收支的改进意见并与新制度加以对比。结果:通过对比,突显改进后的方法的优点和可行性。结论:为医疗机构合理、便捷地进行科教收支核算提供参考方法。
Objectives: In order to improve the rationality and maneuverability of the provisions of hospital science and education projects in the financial practice. Methods: Through the ponder in practice, put forward the suggestion of improving the income and expenditure of the hospital science and education project and compare with the new system. Results: By contrast, highlighting the advantages and feasibility of the improved method. Conclusion: It provides a reference method for medical institutions to reasonably and conveniently conduct the education budget.