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《中国卫生经济》杂志1999年第9期刊登了杨逸青同志的《医院内部科室成本核算的方法》一文,读后获益匪浅,但笔者认为杨逸青同志的“定员管理、定额管理是科室核算的基础……”,这一提法不妥,故在此提出异议,与同道商榷。 医院科室成本核算是以科室作为独立核算(二级核算)单位,运用专门的会计方法对其经济活动进行完整、系统的记录和计算分析,并加以控制与考核的管理方法。科室成本核算要求我们必须遵循会计核算的基本
In the 9th issue of China Health Economics magazine in the 9th issue of 1999, Comrade Yang Yiqing published the article “How to Calculate the Cost of Internal Departments of a Hospital”. After reading it, I benefited a lot, but I believe that Comrade Yang Yiqing’s “capacity management and quota management is the department’s accounting. The basics..." This is not a good formulation. Therefore, I object here and discuss with my colleagues. The cost accounting of the hospital department is based on the department as an independent accounting (secondary accounting) unit, using a special accounting method to complete and systematically record and calculate the economic activities, and to control and assess the management methods. Department cost accounting requires that we must follow the basics of accounting