卫生院“暖昧”费用的帐务处理

• 作 者: 李桂林
• 机 构: 四川省博罗县卫生局,
• 出 处: 中国卫生经济
• 发表日期: 1991年05期
• 关键词: 医疗支出 帐务处理 医院会计制度 药品支出 乡镇卫生院 科室工作 职能科室 医疗项目 药房 业务科室

新的《医院会计制度》把业务科室的支出分为医疗支出、药品支出、制剂支出3大类。在县及县以上医院,由于业务规模大,自然形成的专业职能科室界限清楚,发生的3大类的费用支出界限清楚。但是,有一些乡镇卫生院,由于业务规模不大,一个科室包含2种职能,如药房与注射设为一个科室,科室工作人员既司药又打针,其发生的费用

The new “Hospital Accounting System” divides the expenses of business departments into three categories: medical expenditures, drug expenditures, and pharmaceutical expenditures. In counties and above hospitals, due to the large scale of business, the boundaries of naturally formed professional functional departments are clear, and the expenditures of the three major types of expenses incurred are clear. However, there are a number of township and township hospitals. Due to the small scale of operations, one department contains two functions. For example, pharmacies and injections are set up as a department.