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自改革开放以来,医院在用人制度上有了一定的自主权,允许实行多种形式的聘任制,职工可以停薪留职和外聘,对这部分职工交纳的管理费用和聘金的会计核算,目前医院会计制度尚无明确的规定。医院一般按停薪留职人员基本工资的百分比向其收取管理费用,作为对医院的一种补偿;对外聘人员则一般按高于其基本工资额1～3倍的标准收取聘金。 由于缺乏统一的规定,目前各医院对收取管理费和聘金的帐务处理比较混乱,有的冲减管理费用或医疗、
Since the reform and opening up, hospitals have had a certain degree of autonomy in the employment system, allowing various forms of appointment system, employees can leave their jobs without pay, and the accounting for the management fees and the bride price paid by the employees is currently The hospital accounting system has no clear rules. In general, hospitals charge management fees as a percentage of the basic salary of those on leave without pay, as a kind of compensation for hospitals, while external employees generally receive a pension of 1 to 3 times the basic salary. Due to the lack of unified regulations, hospitals are currently dealing with confusing management fees and gratuities, and some of them reduce management fees or medical care.