浅谈医院食堂独立核算与收支平衡

随着医疗卫生体制改革的深入，医院的成本意识逐步增强，为缓解医院的成本压力，建立完善的财务和管理制度实现医院收支平衡越来越受到医院的重视。医院食堂是医院的一个特殊部门，由于缺乏完善的财务管理制度，医院食堂多出现亏损，文章提出应通过独立核算，加强财务管理，逐步实现医院食堂的收支平衡，保证医院职工就餐方便。

Independent Accounting and Balance of Payments of Hospital Cafeteria

With the dee;cxming of retbrm of the health care system, the cost consciousness is growing in hospitals, It is of greater impollmlce for hospitals to establish complete financial and management systems to achieve balanc.e of payments and reduce cost pressure. The cafeteria is a unique part of hospital. Due to lack of complete financial management systems, most cafeterias are losing money. It is proposed that independent accounting shouht be introduced, in order to strengthen the financial management and gradually achieve balmlee of payments of hospital cafeteria and facilitate the dinning of hospital staffs,