如何正确核算医院的出包工程

现行医院会计制度规定：医院出包工程，按规定预付或结算承包单位工程价款时，借记“在建工程（××工程）”，贷记“银行存款”等科目。工程完工交付使用，增加固定资产价值的，按工程的实际成本借记“固定资产”，贷记“固定基金”科目，同时，借记“专用基金——修购基金”等科目，贷记“在建工程”科目。     

医院在建工程抗震加固设计及施工质量管理探讨

阐述了加强医院建筑防震设计及施工质量管理的重要意义,结合医院工程建设及管理实践论述了医院在建工程抗震加固设计和施工质量管理的策略及方法。     

目前医院消防安全现状及问题思考

公安部关于《机关、团体、企业、事业单位消防安全管理规定》(以下简称《规定》)颁布实施以来,医院领导的消防安全意识进一步增强,各医院普遍实行了消防安全责任制,健全了消防安全管理制度,加大了对消防安全硬件的投入,医院的消防安全工作取得了初步成效。但在当前进一步深化医疗卫生改革的新形势下,医院在消防安全工作方     

对《医院会计制度》中新科目应用的探讨

为了解新《医院会计制度》、《医院财务制度》的执行情况 ,我们对全区所属９县１市的２０个县级医院、４个地直医院和１０个乡镇卫生院进行了检查。检查中发现 ,由于会计人员业务素质和账务处理水平的差异 ,对新会计科目的认识、理解和使用也存在着偏差 ,现就应用中出现的问题作如下探讨。一、“在建工程”科目“在建工程”科目是核算医院新建、改建、扩建、大型修缮和医疗设备更新、安装等各项工程所发生的费用。本科目属资产类科目 ,借方登记工程费用的发生数 ,贷方登记工程完工的转出数 ,期末借方余额反映医院尚未完工工程或虽已完工但尚…     

从管理角度,看医院消防安全现状

医院建筑的消防安全问题,事关重大. 医院的管理者们对此有何认识呢? 首都医科大学附属北京友谊医院筹建办主任陈虹,在经历了该院门诊楼和干部保健楼两项工程的建设后,深有体会.     

医院消防安全管理工作浅析

结合《医疗机构消防安全管理九项规定》及《医疗机构消防安全管理》行业标准分析了影响医院消防安全管理的因素:管理制度不明确,责任不落实,管理中宣传教育流于形式,资金投入不够,导致管理混乱。提出了加强医院消防安全管理的举措:树立"预防为主,防消结合"的思想;强化消防安全教育培训,提高医护员工及义务消防队能力;建立健全消防安全管理制度,制定消防应急救援预案;做实做细消防安全检查,定期开展消防安全评估;加大消防技防维护保养,保障经费投入,以期促进医院消防安全管理工作成效的提升,有效预防和减少火灾事故的发生,保障医院各项工作顺利开展。     

提升医院消防安全管理质量路径探析

在新发展阶段加强和提升医院消防安全管理质量,保障医院消防安全,是医院高质量发展过程中的一项重要任务。本文对目前医院消防安全管理中存在的主要问题进行梳理总结,并分析其成因。结合医院实际工作,就如何提高医院消防安全管理质量水平从网格化管理架构、标准化执行、智慧消防建设、全流程闭环式管理以及消防安全管理能力提升等方面提出解决路径和对策。     

强化制度建设提高防灾意识是做好医院消防工作的基础和前提

医院属于火灾风险较高的场所，对医院的消防安全，应引起社会的高度重视。只有确保医院消防安全，才能为患者提供更优质的医疗服务。做好医院消防安全，必须做好四个方面的工作：     

手术室消防安全管理探讨

手术室是医院的重要科室,环境相对封闭,人员复杂,易燃易爆品较多,消防安全管理显得尤为重要。作者医院在手术室的消防安全管理上贯彻预防为主的方针,在消防安全意识的强化、消防安全知识的学习以及火灾应急能力的培训方面进行了一系列的探讨,值得借鉴。     

大型方舱医院的消防安全特点及预防处理措施

从方舱医院的消防安全出发,分析了大型方舱医院的消防安全特点,提出了相应的预防措施,并结合不同程度的火情和造成损失的情况阐述了对应的消防措施和建议。     

承德市冬季室内不同采暖方式与人体健康效应

学校和家庭不同采暖方式的４４０名９岁组儿童的健康效应调查结果表明：集中供暖学校儿童肺功能中ＦＥＶ１．０％和Ｖ７５均高于燃煤炉采暖学校儿童，学校家庭均集中供暖的女生高于学校家庭均燃煤炉采暖的女生；家庭采暖方式相同的不同采暖方式学校间，集中供暖学校男女生嗜中性白细胞噬菌率高于燃煤炉采暖学校，学校家庭均集中供暖的男女生均高于学校家庭均燃煤炉采暖的男女生；家庭集中供暖的燃煤采暖学校学生血清ＩｇＧ高于集中供     

Significance of ultrasonic studies of the splenic hilus in malignant lymphoma

In the course of abdominal ultrasonography of patients suffering from malignant lymphoma the authors observed frequently morphological alteration of the splenic vein in the hilus of spleen. Three conditions were determined which when occurring simultaneously created cases of dilated vein in the hilus of spleen. The incidence rate of dilated vein of the hilus of spleen has been determined in patient group with lymphoma and "healthy" control group. It was studied whether in cases with morphological alteration of the vein in the hilus of spleen the occurrence of abdominal nodal manifestations or the alteration of the sonographic structure of the spleen were detectable at a higher rate in the group of patients suffering from lymphoma. On the basis of the results the authors are of the opinion that when the sonographic signs of the dilated splenic vein of the hilus of spleen are present the negative result of sonography must be considered more carefully than usual and other more sensitive diagnostic methods must be applied for the detection of the abdominal manifestations of lymphoma.     

转型期医院可持续发展机制实证研究

为转型期医院可持续发展的实现提供理论依据，本文对某区域医院的可持续发展机制进行了较为系统的经济学实证研究，阐述了转型期医院可持续发展的特征；提出了转型期医院可持续发展模式是医院集约型发展模式，能力是医院临床学科综合发展能力，基础是医院医生人力资源配置的合理性，核心是医院科技进步水平，标志是医院综合竞争力。     

临床检验医学中的量值溯源

量值溯源可以提高检测结果的准确性,提高不同实验室检测结果的可比性,是衡量检验质量的重要手段.检验结果的溯源性将成为临床实验室的工作和检验试剂生产的重要质量指标.本文就以下几个方面进行分析讨论：①溯源性的概念和结构;②临床检验参考系统的现状;③检验工作中参考系统的建立;④量值传递过程的常见问题.     

The law, medical ethics, and transplants

A discussion of four aspects of the legislation and of the medical ethics of the transplants is presented: the concept of death, the donation of organs, the selection of receivers and the future of the therapeutic transplants. The prominent paragraphs of the General Law of Health of the country about cerebral death, the two legal forms and organs donors' ethics, the criteria and more frequent problems for the selection of receivers, and the character of medical technology of transition of the therapeutic transplants are included.     

Emergent topics of educators' perspectives on their own education for retired health care professionals

The purpose of the study was to explore the nature of seven retired educators' perspectives on their own education. Each educator was from a different health profession. Berger and Luckmann's thesis on the social construction of reality served as the conceptual framework of the study Throughout the study the researcher was able to appreciate that even though the reality of everyday life is a subjective interpretation of the world, there is a continuous correspondence between the researcher's perceptions of meaning and those of others. The in-depth interview method provided an adequate mechanism for the reconstruction of participants' everyday life experiences, and for the construction of categories of meaning. The researcher applied the method of inductive analysis in the identification of the themes and issues and in the construction of the categories. Nine categories of meaning emerged from the participants' reconstruction: 1) the legitimization of retirement; 2) understandings surrounding one's education; 3) understanding of the human aging process; 4) the legitimization of death; 5) the bonds between human beings as a fundamental element of human reality; 6) the roles within, and the objectification of, human activity; 7) the legitimization of religion and the element of spirituality; 8) understandings surrounding one's self; and 9) the reconstruction of the past: traditions and legitimate practices. Within the categories are areas of convergence between the signification of "one's own education" as a modality of life, and the signification of learning and of its propitiatory and restrictive conditions. As to the understandings of meaning and the emergent categories of meaning, the researcher constructed specific educational recommendations, which emphasize the educational processes of the old adult.     

医疗事故技术鉴定结论差异的分析及启示

医疗事故技术鉴定实行多次鉴定制 ,各次鉴定结论是卫生行政部门、司法机关处理医疗纠纷的重要依据和证据 ,具有法律证明效力。通过对结论差异案例的原因分析 ,提出正确理解和准确把握医疗事故定义是正确判定医疗事故的关键和核心 ;恰当地运用举证责任分配原则是医疗事故技术鉴定的重要环节 ;完善《医疗事故处理条例》、《医疗事故分级标准》、《医疗事故技术鉴定暂行办法》是鉴定结论准确、公正的基础 ;准确地把握法律法规的主旨 ,依法鉴定是保障医疗事故技术鉴定性准确的保证     

工程量清单招标对医院基建项目的影响与对策分析

就目前招投标存在的问题,结合工程量清单招标具体情况,总结医院基建工程项目如何正确理解、认识和掌握工程量清单招标方法,并就目前工程量清单招标对医院基建項目影响因素进行分析,寻求医院基建工程项目与工程量清单招标相适应的措施。     

Considerations on methodology used in the World Health Organization 2000 Report

The article analyzes the World Health Organization Report for 2000, with emphasis placed on the methodology used to analyze the indicators utilized to compare and classify the performance of the health systems of the 191 member countries. The Report's contribution was the compromise of monitoring the performance of the health systems of member countries, but because of the inconsistent way it was elaborated, and the utilization of questionable scientific evaluation methodologies, the Report fails to give a clear picture. A criterion-based methodology revision is imposed. The main problems in evidence are the choice of individual indicators of disparity in health that discount the population profile, the inadequate control of the impact of social disparities over the performance of the systems, the evaluation of the responsibility of systems that are only partially articulated to the right of the citizens, the lack of data for a great number of countries, consequently having inconsistent estimations, and the lack of transparency in the methodological procedures in the calculation of some indicators. The article suggests a wide methodological revision of the Report.