关于完善医院经济管理和职工收入分配改革方案的探讨

Discussing of Improving Hospital Economic Management and the Proposal of Workers Incone Distribution

财政部、卫生部颁布和印发的《医院财务制度》、《医院会计制度》对药品分开核算，分别管理、固定资产分类核算、采用折旧方法计提修购基金、医疗药品成本核算、结余分配模式等诸多医院经济管理内容提出了新的要求和规范。文章就医院在医疗机构改革、医疗保险改革、执行新的医院财会制度框架下，如何进一步推进改革进程，继续搞好职工收入分配，提高经济管理水平的问题，提出探讨性意见。

The Hospital Finance System and Hospital Accounting System issued byMinistry of Public Health and Ministry of Finance propose many new requirements and normativeness for hospital economic management such as drug accounting separately, fixed assets accounting classified, using depreciation to collect repairing fund, medical drug cost accounting and surplus distribution model. The author proposes how to propel hospital institute reform, improve workers income distribution and upgrade economic management level under frame of medical institute reform, medical insurance and implementing new hospital finance system