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尽管过去公立医院在会计核算及成本核算方面已经做出了许多探索,但是还存在理论不深与实施效果没有体现的问题。本文为此首先对医院传统会计成本核算进行研究,论述了公立医院会计核算与成本核算的一体化的含义与实施操作,为公立医院成本核算全面深入展开提出一些可操作性建议,并分析了公立医院会计核算与成本核算的一体化的案例优势。
Although public hospitals in the past in accounting and cost accounting has made a lot of exploration, but there are still theoretical problems and the implementation of the effect is not reflected. This article first of all to study the traditional hospital accounting cost accounting, discusses the public hospital accounting and costing the meaning of the integration and implementation of the operation of the public hospital costing comprehensively and in-depth put forward some operational recommendations, and analyzes the public Hospital accounting and costing of integrated case advantages.