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医院决算是由会计报表和文字说明两部分组成的。会计报表有明确的指标体系和固定格式,比较规范化;文字说明,虽然卫生主管部门也指定了撰写提纲,但只是划定了说明的项目和范围,没有提出具体的质量标准。那么,文字说明质量的因素是哪些?本文就此谈一些体会。 (1)思想基础。一篇质量好的说明,要有明确的指导思想,这种指导思想足政策性、理论性与实践性相结合的产物、并有鲜明的时代感。在此基础上编写的文字说明也就有了“灵魂”。 (2)工作基础。在一定的指导思想下,形成工作目标,并付诸实践。卫生事业单位之间的财务工作有其共性,但又形成各自的个性。同时,这种个性与开拓、创新精神相结合,从而形成自己的特色。在这样的工作基础上形成的文字说明就不会是千篇一律了。
The hospital final account consists of two parts: accounting statements and text descriptions. The accounting statements have a clear index system and a fixed format, which are more standardized; the text shows that although the competent health authority also designated the writing outline, it only delineated the items and scope of the explanation and did not propose specific quality standards. So, what are the factors that explain the quality of the text? This article talks about some experiences. (1) The basis of thinking. A good quality explanation should have a clear guiding ideology. This kind of guiding ideology is a combination of policy, theory and practice, and has a distinct sense of the times. On this basis, the written description will have a “soul.” (2) Work basis. Under a certain guiding ideology, work goals are formed and put into practice. The financial work between health institutions has its common features but forms its own individuality. At the same time, this personality is combined with pioneering and innovative spirit to form its own characteristics. Text descriptions based on such work will not be stereotyped.