对医院财务的管理方法,去年卫生系统财务检查的总结过程中,山东省的县、专署与省都曾展开过热烈的争论。争论的焦点是现行的“全额管理,差额补助”和“全额管理,定项补助”两个办法,到底那个好?大多数同志意见是倾向于“全额管理,定项补助”办法,但他们也并未能完全说服主张“全额管理,差额补助”办法的同志。这一问题能引起这样广泛的注意,可见有进一步加以探讨的必要。值此中央号召“百家争鸣”之际,笔者不揣冒昧,试就个人认识,略谈一下这两方面的意见。医院是保护人民健康的社会福利机构,它与企业 Regarding the method of hospital financial management and the summary of the health system financial inspection last year, Shandong province’s counties, agencies, and provinces all had heated debates. The focus of the controversy is the current “full management, differential subsidies ” and “full management, fixed subsidies ” two methods, in the end that is good? Most gay opinions are inclined to “full management, The subsidy ”measures, but they also failed to completely convince the comrades claiming “full management, difference subsidies ” approach. This problem can cause such a wide range of attention. It can be seen that there is a need for further exploration. On the occasion of this central call to “a hundred schools of thought,” the author does not take the liberty to try his personal understanding, and talk about the two aspects of the views. The hospital is a social welfare institution that protects the people’s health. It and the company