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医院是一个事业单位,通常被人认为是体现社会主义优越性的福利单位。这样的单位要不要讲经济效益?提高医院的经济效益,是否会增加病人的经济负担?什么是提高医院经济效益的正确途径?这是医院财务工作者必须明确的问题。医院同时具有福利性和经济性。福利性表现在不上交利税,国家还要给医院以部分的补偿。而其经济性表现在医院在医疗过程中的活劳动和物化劳动的消耗,必须得到补偿。除国家补助的部分以外,要靠收费来弥补。商品经济的存在,医院作为一个经济实体,要对自己的经济利益负责。如果经营不善,便会产生发不下全部劳务费用,没钱买药品材料,连简单再生产也维持不了的局面。因此,医院必须要讲究本身的经济效益。邓小平同志指出:“思想、文化、教育、卫生部门都要以社会效益作为一切活动
A hospital is a public institution and is generally regarded as a welfare unit embodying the superiority of socialism. Whether such a unit should talk about economic benefits, improve the economic efficiency of hospitals, whether it will increase the economic burden on patients, and what is the correct way to increase the economic efficiency of hospitals? This is a problem that must be clarified by hospital finance workers. Hospitals are both welfare and economical. Welfare performance does not pay taxes, and the state must give some compensation to the hospital. The economic performance of the hospital must be compensated by the consumption of living labor and materialized labor in the hospital. In addition to the part of state subsidies, it is necessary to make up for the charges. The existence of commodity economy, the hospital as an economic entity, is responsible for its own economic interests. If it is not well managed, there will be less than full labor costs, no money to buy medicine materials, and even simple reproduction will not be able to maintain the situation. Therefore, the hospital must pay attention to its own economic benefits. Comrade Deng Xiaoping pointed out: "The ideological, cultural, educational, and health departments must take social benefits as all activities.