试论军队医院财务会计与卫生经济核算的联系和区别

Review the Connections and Distinguish between Financial Accounting and Economic Calcuation in Army Hospital

目前，军队医院在医院财务管理和卫生经济管理工作中，财务会计与卫生经济核算存在着关系不清，区别不明等现象，导致医院医疗成本核算不规范，失真现象严重。为澄清它们的联系和区别，认识两者之间相互补充，相互配合的作用，更好地为医院的管理层、决策层服务。本文提出正确处理二者关系的设想，使军队医院在经济管理中尽快地适应社会主义市场经济和改革开放的需要。

At present, in the work of financial and medical economic administration in army hospitals, there is an undistinguished relationship between financial accounting and economic calculation, which has lead to the innormalized situation of medical cost accounting. At the same time, a serious phenomenon of lack fi- delity also exists. However, in order to clear up the relationship and distinction between the two parties, recognize the supplement and supporting role each other, and service manager of ploicymaker, some as- sumptions could be worth using for reference. So that the economic calculation management of army hospi- tal could fit in with the needs of socialism market economic, opening and re formation.