医疗也是生意,今后我们的医院必须象企业一样去经营,哈佛商学院院长访问协和时如是说。医院管理理念的变革势在必行。医院现已分为经营性医院和非经营性医院,事业单位企业化已成为必然趋势,作为医院财务人员很有必要探究企业会计的核算方法。财政部于2000年底发布的 Medical care is also a business. In the future, our hospital must be run as an enterprise. As the Dean of Harvard Business School visited Concord, he said. The change of hospital management concept is imperative. Hospitals are now divided into operating hospitals and non-operating hospitals, institutions of enterprise has become an inevitable trend, as a hospital finance staff is necessary to explore accounting methods of accounting. Ministry of Finance released at the end of 2000