工资核算是医院财务管理的一项重要内容,及时准确地发放工资关系到职工的切身利益,也是医院正常运转的前提。本文对公立医院职工工资核算问题进行了探讨,并提出了改革建议。 Payroll accounting is an important part of hospital financial management. The timely and accurate payment of wages relates to the immediate interests of staff and workers and is also a prerequisite for the normal operation of the hospital. This paper discusses the issue of payroll in public hospitals and puts forward suggestions for reform.