改革现行医院会计制度的设想

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医院是个差额管理单位,即有上级拨款,又有自己的业务收入,从外界看是个旱涝保收的单位。其实不然,目前部分医院正面临着亏损,债务累累。比如辽宁省阜新市6家市级医院,都存在着不同程度的亏损和负债问题,欠工程款、购药款都在几十万元以上,欠购药款达百万元以上。由于医院亏损负债,资金紧张,正常的药品、卫生材料、物资供应得不到保障,临床工作受到影响,服务质量有不同程度的下降,不但给社会带来影响,而且也影响了医疗卫生事业的发展。 The hospital is a difference management unit, that is, there is a higher level of appropriation, but also has its own business income. From the outside world, it is a unit of drought and flood protection. In actual fact, some hospitals are currently facing losses and debts. For example, six municipal hospitals in Fuxin City, Liaoning Province, all have varying degrees of losses and liabilities. The amount of money owed to projects and purchases of medicines is more than tens of thousands of yuan, and the purchase of medicines is less than a million yuan. Due to the hospital’s loss of debt and financial resources, the normal supply of medicines, hygiene materials, and supplies cannot be guaranteed, clinical work is affected, and the quality of service is reduced to varying degrees. This not only affects the society, but also affects the medical and health services. development of.
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