论文部分内容阅读
卫生部、财政部联合制定的《医院会计制度》仅适应于县及县以上医院,乡卫生院不能原本照搬。因各乡卫生院规模很小。不宜实行。虽然规模很小,但“麻雀虽小。五脏齐全”,所需要的会计人员数量仍然不少。(两部制定的《医院财务管理办法》中规定财会人员编制:100张病
The “Hospital Accounting System” jointly formulated by the Ministry of Health and the Ministry of Finance is only applicable to hospitals at or above the county level, and the township hospitals cannot be copied. Because the township hospitals are very small. Should not be implemented. Although the scale is small, “the sparrow is small. The five internal organs are complete.” The number of accounting personnel required is still quite small. (The “Hospital Financial Management Regulations” formulated by the two departments stipulates the establishment of accounting personnel: 100 diseases.