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医院在药品、材料采购过程中,因现金折扣、债务减免、拒付等各种不同原因会少付供应商货款,原本属正常经济活动,但政府主管部门又往往将这些行为与商业回扣联系在一起,认为医院可能存在商业贿赂嫌疑。医院怎样正确处理这些经济活动,既满足会计制度要求,又体现医院的公益属性,笔者进行抛砖引玉,与同行探讨。
In the course of purchasing medicines and materials, the hospital will pay less for the supplier due to various reasons such as cash discount, debt relief and refusal of payment, which originally belonged to normal economic activities. However, the government departments often linked these behaviors with commercial rebates Together, that the hospital may be suspected of commercial bribery. How to properly deal with these economic activities in hospitals, not only to meet the requirements of the accounting system, but also reflect the hospital’s public welfare properties, the author to start a discussion with peers.