军队医院对外医疗合作项目的管理和核算  

The management and accounting of cooperative medical items between the military hospital and the investor

作　　者：黄宏鑫[1] 杨信利[1] 

机构地区：[1]南京军区南京总医院院务部,江苏南京210002

出　　处：《医学研究生学报》2005年第12期1131-1132,1137,共3页Journal of Medical Postgraduates

摘　　要：为解决医疗服务项目投资经费紧张和投资风险规避等问题,军队医院可通过对外开展医疗合作项目取得较好的经济效益。该做法不仅可充分利用自身良好的无形资产和医疗资源,而且有助于提升自身医疗服务水平,拓展军队医院的医疗市场。在开展对外医疗合作项目管理与核算方面,加强合作项目的前期论证、合同签订、收入与成本界定、财务核算以及日常核算等尤为重要。In order to solve the problems about the lack of investing capital and to evade investing risk, a military hospital can achieve better economic benefit by introducing cooperative medical items. This method can not only make full use of its own good invisible assets and medical resource, but also help to raise its level of medical service and expand its market of medical service. To make a good item of cooperative medical service, special attentions must be payed to the following aspects such as prophase demonstrating, contract signing, partitionning of income and expenditure, financial accouting and daily acconting.

关 键 词：军队医院 合作项目 管理 核算 

分 类 号：R197.322[医药卫生—卫生事业管理]