《财会通讯》1983年10月号刊登潘康同志“区卫生院医疗材料的管理和核算”一文,在方法上值得商榷。一、潘文提出科室医疗材料的消耗定额可根据各个科室上年消耗医疗材料的总值除以该科室上年接待病员人次,从而求得每一人次的消耗数,然后再与其他卫生院进行分析、比较、核定一个切实可行的定额。由此可见,其医疗材料消耗数=该科室病员人次×消耗定额。实践证明,这种计算方法有两大弊病,其一不能区别不同疾病的不同消耗数,在分配上会出现苦乐不均;其二,不能从价值上保持业务收入与医疗材料消耗之间的一定比例,不能确保医院在治疗过程中取得稳定的补偿性收入和服务性收入。比如,骨科患者所用医疗材料,一个大腿骨折病人将是一个上肢骨折病人的三倍以上,一 “Accounting Newsletter” October 1983 issue of Comrade Pan Kang “district medical hospital management and accounting,” a text, the method is questionable. First, Poon Wen department medical supplies consumption quotas according to various departments in the previous year, the total cost of medical supplies divided by the division last year receiving patient numbers, so as to obtain the number of consumption per person, and then with other hospitals Analyze, compare and approve a realistic quota. Thus, the consumption of medical materials = the number of patient units in the department × consumption quotas. Practice has proved that this method of calculation has two major drawbacks, one can not distinguish between different consumption of different diseases, distribution will appear bitter and uneasy; Second, the value can not keep the business income and consumption of medical materials A certain percentage, can not ensure the hospital in the treatment process to obtain a stable compensation income and service income. For example, medical materials used in orthopedic patients, a thigh fracture patients will be more than three times the upper extremity fracture patients, a