论文部分内容阅读
我国医疗行业间的竞争日益激烈,严峻的局势使医院过去采用的传统成本核算方法受到难免淘汰的命运。因此,我国在2012年全面实行的《新医院会计制度》和《新医院财务制度》里提出医院需要进行全成本核算。这两项新制度为医院的全成本核算工作提供了较为科学的指导依据。本文首先探究了新制度规定的对医院实行全成本核算的要求,接着结合实际分析目前我国医院在实行全成本核算工作的过程中遇到的难题,针对这些问题提出建议,希望对医院财政未来的发展有所帮助,并对医院全成本核算的未来做出展望。
The competition among the medical industry in our country is getting fiercer and fiercer, and the severe situation makes the traditional cost accounting method adopted by the hospital in the past be rejected. Therefore, in the “New Hospital Accounting System” and “New Hospital Financial System”, which were fully implemented in 2012, China proposed that hospitals need to conduct full cost accounting. These two new systems provide a more scientific basis for the hospital’s full cost accounting. This paper first explores the requirements of the new system for the implementation of full cost accounting in hospitals, and then analyzes the problems encountered in the implementation of full cost accounting in hospitals in our country. Based on these suggestions, I hope to make suggestions on the future of hospital finance The development helps, and looks forward to the future of hospital full costing.