新《医院财务制度》第四章“支出及成本费用管理”第十九条指出 :间接费用 ,即不能直接计入医疗支出或药品支出的管理费用 ,包括医院行政管理部门和后勤部门发生的各项支出 ,以及职工教育费、咨询诉讼费、坏账准备、科研费、报刊杂志费、租赁费、无形资产摊销、利息支出、银行 Article 19 of the new “Hospital Financial System” Chapter IV “Administration of Expenses and Costs” states: Indirect costs, ie, administrative expenses that cannot be directly included in medical expenditures or drug expenditures, including the occurrence of hospital administrative and logistics departments Expenditure, as well as employee education fees, consulting litigation fees, bad debt provisions, scientific research fees, newspaper and magazine fees, lease fees, amortization of intangible assets, interest expense, bank