制剂室作为医院的一个部门,以自制产品服务于临床,具备完整供产销过程,又多采用承包式管理,所以具有企业属性。那么企事业在运行中必然存在各种情况下的业务招待问题,如何正确认识和处理业务招待费,对制剂室行政管理具有重要意义。 1 现行的财务制度规定:企业为业务经营的合理需要的招待费用,在规定限额内据实列入管理费用。所以 The preparation room, as a department of the hospital, serves the clinic with self-made products, has a complete supply and marketing process, and uses contracted management. Therefore, it has enterprise attributes. Therefore, in the operation of enterprises and institutions, there are bound to be business entertainment issues under various circumstances. How to correctly understand and handle business entertainment fees is of great significance to the administrative management of the preparation room. 1 The current financial system stipulates that hospitality expenses reasonably required by a company for business operations shall be included in management fees within the prescribed limits. and so