医院作为国家实行一定福利政策的公益事业,是非盈利单位。但非盈利并不等于没有盈利,特别是在目前,我国社会主义市场经济已经建立,随着医院发展和医院业务的扩大,在财政补助相对减少的情况下,医院在保证社会效益的前提下,越来越注意医院的经济效益。因此,医院更应该加强对结余的管理、核算和控制。 As a state-run welfare policy, the hospital is a non-profit organization. However, non-profit does not mean that there is no profit. In particular, at present, the socialist market economy in our country has been established. With the development of the hospital and the expansion of hospital business, with the relative reduction of financial subsidies, under the premise of guaranteeing social benefits, Pay more and more attention to the economic benefits of the hospital. Therefore, hospitals should strengthen the management, accounting and control over balances.