我院对住院收入核算进行了改革,做到一事一清,及时过帐,及时结帐,当日发生额作当日的业务收入。加之对科室采取“科室核算、定额管理”和材料上的“以收定销”管理,这样便杜绝了丢收、漏收、错收和材料消耗上的不核算现象。经统计,在同样条件下与过去相比,住院收入提高36％,费用结构也发生了变化(药费收入由过去占总收入79％,下降到57％;其他检查治疗费收入由过去占总收入21％上升到之43％)。对这一核算办法,作如下介绍: Hospital hospital income accounting conducted a reform, to do a clear, timely posting, timely checkout, the amount of the day the day for business income. Coupled with the department to take “departmental accounting, quota management” and materials on the “set sales” management, so as to eliminate lost, missed revenue, wrong income and material consumption on the non-accounting. According to statistics, under the same conditions compared with the past, hospital income increased by 36%, the cost structure has also changed (drug revenue from the past accounted for 79% of total revenue, down to 57%; other check treatment fee income from the past accounted for Revenue 21% up to 43%). This accounting method, as follows: