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为了使新的科研成果及时应用于临床,正确评价医疗科研成果的社会效益和经济效益,充分调动和鼓励医疗科研人员的积极性,实行医院医疗科研开发有偿服务具有非常重要的意义。我们把医院新研究的医疗成果,在临床试验阶段(一般试验期为1年),按其取得的社会效益和经济效益大小,给科研科室与科研人员提取一定的科研基金和报酬,称为医疗科研开发项目的有偿服务。本文主要对医疗科研开发项目有偿服务的管理办法和核算方法进行论述,介绍科研开发有偿服务的核算过程。
In order to apply the new scientific research results to clinics in time, correctly evaluate the social and economic benefits of medical scientific research achievements, fully mobilize and encourage the enthusiasm of medical researchers, and implement hospital medical research and development paid services are of great significance. We take the medical research results of the hospital’s new research, at the clinical trial stage (the general trial period is one year), according to the social benefits and economic benefits it obtains, to the scientific research department and scientific research personnel to extract certain scientific research funds and remuneration, known as medical care. Paid services for research and development projects. This article mainly discusses the management methods and accounting methods of paid services for medical research and development projects, and introduces the accounting process for research and development of paid services.