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一、实行医院内部流通券的优越性从1987年7月1日起,我市参照企业成本核算办法,逐步在各级各类医院试行成本核算制度,这对于把医院从单纯的福利型引入福利经营型,提高其社会效益和经济效益起到了一定的促进作用。然而,这一制度只能对核算的内容、程序及方法作出初步规定,各业务科室和大部分职工对成本期的界限不明确,对物耗情况、资金流程和成本高低基本上心中无数,因而对实行医院成本核算的意义认识不清,热情不高,很容易出现财会室一头热、干着急的现象,无法准确核算成本高低等等。笔者认为,如果实行医院内部流通券制度,可以有效地克服上述矛盾,强化医院财务管理,进而提高医院的社会效益和经济效益。从本院一年的试行效果来看,其优越性主要是;可以把职工之间、科室与科室之间、科室与医院之间的各种物化劳动和活劳动的消耗及交流关系,以货币形式清晰地
First, the implementation of the advantages of the hospital circulation vouchers From July 1, 1987 onwards, the city with reference to enterprise cost accounting methods, and gradually trial-run cost accounting system in all types of hospitals at all levels, which for the introduction of welfare hospitals from a simple welfare Management type, improve their social and economic benefits played a role in promoting. However, this system can only make preliminary stipulations on the content, procedures and methods of accounting. The boundaries between the business departments and the majority of workers on the cost period are not clear, and there are countless numbers on material and material consumption, capital flow and costs. Therefore, The implementation of the meaning of the hospital cost accounting unclear, less enthusiastic, it is easy to appear financial department a hot, anxious phenomenon, can not accurately calculate the cost level and so on. The author believes that if the implementation of the hospital within the circulation of securities system, you can effectively overcome these contradictions and strengthen the hospital’s financial management, and thus improve the hospital’s social and economic benefits. Judging from the effectiveness of this year’s trial in the hospital, its superiority is mainly based on the consumption and exchange of various kinds of materialized labor and live labor between staff and workers, departments and departments, departments and hospitals, and in monetary terms Clearly