论文部分内容阅读
随着医疗卫生体制改革的逐渐深入,新财务会计制度对医院成本核算工作的精细化、规范化和科学化提出了更高的要求。本文以新财务会计制度下医院成本核算为研究对象,首先总结医院成本核算存在的主要问题,然后分析新财务会计制度对医院成本核算的影响,最后提出新财务会计制度下医院成本核算的建议。
With the gradual deepening of medical and health system reform, the new financial accounting system put forward higher requirements on the refinement, standardization and scientification of hospital cost accounting. In this paper, the hospital cost accounting under the new financial accounting system as the research object, the first to summarize the main problems existing in the hospital cost accounting, and then analyze the impact of the new financial accounting system on hospital cost accounting, and finally put forward the proposal of hospital cost accounting under the new financial accounting system.