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列宁说,社会主义首先就是核算。可是一提到医院也应该搞核算时,不论是在医院里,还是在社会上,都有相当多的一部分同志持反对态度。在1984年陕西省卫生经济研究会第一届年会上,有一位院长问我:“医院既然赔本,搞核算还有什么用?”当时有几位医院财会部门的负责人也马上表示赞同。在这种情况下,核算是必然搞不起来的,就是财会人员想搞也搞不起来,更何况财会人员自己反对。对医院搞核算持反对态度的同志,认为医院不属于商品经济范畴,价值规律在医院里不起作用。因此,也就
Lenin said that socialism is the first accounting. However, when referring to hospitals for accounting, whether they are in hospitals or in society, there are quite a number of comrades who hold opposing positions. At the first annual meeting of the Shaanxi Provincial Health Economic Research Association in 1984, a dean asked me: “What is the use of the hospital since it lost money?” At that time, the heads of several hospital finance and accounting departments also immediately agreed. . In this case, accounting is bound to fail, that is, accounting personnel will not be able to engage in it, let alone accounting personnel object to it. Comrades who are opposed to accounting in hospitals believe that hospitals do not belong to the category of commodity economy and that the law of value does not work in hospitals. Therefore, also