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近年来农村卫生院普遍试行自负盈亏、结余提奖或浮动工资等管理形式.由于医疗单位一般不计提折旧,有的卫生院为了多提奖金,而忽视固定资产的更新改造,严重影响医疗条件. 我市从1980年开始,在农村卫生院的经济体制改革中,在不准私自提高收费标准,加重病人负担的原则下,增设折旧等有关科目试行计提折旧.年综合折旧率(含大修理基金)为4.2%,按月计提. 通过四年多的实践证明,认为不同类型医院应有不同的综合折旧率,由医院各自调查核实.医院内部各科、组的折旧率也不能一刀切,因为它们的
In recent years, rural hospitals try out self-financing, balance bonus or floating salary and other management forms.Because the medical units generally do not account for depreciation, and some hospitals in order to raise more money, while ignoring the renovation of fixed assets, seriously affecting the medical conditions Since 1980, in the reform of the economic system in rural hospitals, we have set aside a series of pre-tax deductibles for depreciation and other related subjects under the principle of not raising the standard of charges and exacerbating the burden on the patients. The annual comprehensive depreciation rate Repair fund) 4.2%, accrued on a monthly basis.After more than four years of practice that different types of hospitals should have different rates of comprehensive depreciation, the hospital investigation and verification of each hospital internal departments, groups, depreciation rate can not be across the board Because of them