当前,很多医院把领用的“其他材料”作一次性摊销,使已领用而尚未消耗的帐外物资由几百元到数千元地急剧增加。这些物资存放在个人手中,一是给医院造成不少的浪费与损失;二是影响了成本的真实性,不利于科室承包和成本分析;三是这些帐外物资成了少数人拉关系的礼品,给搞不正之风的人开了方使之门。因此,笔者建议:要限制《其他材料》以领代耗的范围。①领用的材料物资要结合实际情况规定其数量与金额。凡一次用不完的材料不能作一次性的 At present, many hospitals make a one-time amortization of their “other materials” for use, dramatically increasing the amount of non-expendable items that have been used but not consumed from a few hundred yuan to a few thousand. These materials are stored in the hands of individuals, one to the hospital caused a lot of waste and loss; the second is to affect the authenticity of the cost is not conducive to departmental contracting and cost analysis; Third, these off-balance-sheet materials became a minority pull relationship gifts, Open the door to unrighteous people. Therefore, I suggest: to limit the “other materials” to create a range of consumption. ① the material used to take the actual situation with the provisions of the number and amount. Once used up the material can not be made one-time