近年来，医院普遍面临收费低、消耗大、费用高、预算补助相对减少、周转资金不足等困难，然而，许多医院的会计报表却出现业务收支结余，少则几万元，多则几十万甚至上百万元。在按不含工资成本收费的情况下，医院结余从何而来？业务收支结余是医院在一定时期内，从事医疗业务 In recent years, hospitals have generally faced difficulties such as low fees, high consumption, high costs, relatively reduced budgetary subsidies, and insufficient working capital. However, many hospitals’ accounting statements have a balance of business revenue and expenditure, ranging from several tens of thousands of yuan to as many as tens. Millions or even millions. Where does the hospital’s balance come from in the absence of a salary-free fee? The balance of business revenue and expenditure is the hospital engaged in medical services for a certain period of time