在实行承包经营的过程中,有些承包者无视法纪,只顾局部利益,在经营中随意改变政策规定,少报收入,虚报支出,扩大结帐,缩小结余,搞虚伪决算。象这样的承包者是不会创造出什么经济效益的,更谈不上为单位创收,苦了国家,教训是惨痛的！所以,在对承包人进行社会主义教育的同时;还要进行财政法纪、会计核算制度、财经纪律等方面的教育,使承包经营沿着健康的轨道发展。 在医院,承包经营方式一般有两种:一是由个人承包经济实体,一是临床科室实行承包经营。 无论是哪种承包形式,都要建立健全财会核算制度,按企业《会计准则》的要求,规范建帐、算帐、记帐、结帐、报帐 In the process of implementing contracted operations, some contractors ignored the law and discipline, only paid attention to local interests, arbitrarily changed policy rules during business operations, underreported income, misreported expenditures, expanded billing, narrowed down balances, and made false accounts. Contractors like this do not create any economic benefits, let alone make income for the unit, suffer the country, and the lessons are painful! Therefore, while educating the contractor on socialism, it is necessary to educate the contractor on fiscal disciplines, accounting systems, financial disciplines and laws, etc., so that the contract management will develop along a healthy track. In hospitals, there are generally two types of contracting operations: first, individuals contract economic entities, and first, clinical departments implement contracted operations. No matter what kind of contracting form, we must establish a sound financial accounting system, according to the requirements of the company’s “Accounting Standards”, regulate the establishment of accounts, accounting, accounting, billing, accounting