随着社会主义市场经济的深入发展,各卫生单位的经济活动日益繁多,然而在这复杂的经济工作中,由于一些单位放松和逃避经济监督,逐渐暴露了一些问题:有的单位设立帐外帐或将预算内资金转到预算外,私设“小金库”。将药品的“折让”、“回扣”收入及其他收入不纳入财务统一管理。因此,造成管理上的漏洞,资金长期被个人用于投机牟利或滥发钱物,资金挪用滥支现象十分严重。有的单位新增项目不经过可行性调查和上级审批,却利用扩大了的自主权,盲目对外联营 With the deepening development of the socialist market economy, the economic activities of various health units have become more and more numerous. However, in this complex economic work, due to the relaxation and evasion of economic supervision by some units, some problems are gradually exposed: Some units set up account books. Or transfer the budgetary funds to the outside of the budget and privately set up a “small treasury”. The “discount”, “rebate” income and other income of drugs are not included in the financial unified management. As a result, administrative loopholes have resulted in the long-term use of funds by individuals for speculation, profit-making, or excessive distribution of money and goods. The phenomenon of misappropriation of funds is very serious. Some of the newly added projects of the units did not pass the feasibility study and the approval of the higher authorities, but they used the expanded autonomy to blindly associate with other companies.