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随着新医改政策的出台,新的《医院会计制度》也进入了全面实施阶段,医院内部的改革也在如火如荼地展开着,如何优化现有的资源配置,完善医院的财务制度,提高医院的长期可持续性发展,这也是医院经营管理活动中的重要课题。在新医改的财务制度中,着重地对成本管理与核算等相关内容做出明确规范。因此,为了适应新的医改财务与会计制度,加强医院内部的管理工作,提高财务成本核算的管理是医院经济管理工作的核心。
With the promulgation of the new medical reform policy, the new “hospital accounting system” has also entered the stage of full implementation. The reform within the hospital is also in full swing. How to optimize the existing resource allocation, improve the hospital’s financial system and improve the hospital’s Long-term sustainable development, which is also an important issue in hospital management activities. In the new medical reform of the financial system, focusing on cost management and accounting and other related content to make a clear standard. Therefore, in order to adapt to the new health care financial and accounting system, to strengthen the hospital’s internal management, improve the management of financial cost accounting is the core of the hospital’s economic management.