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随着国家医疗卫生事业改革的不断深入,群众对医疗服务质量和水平的需求不断提高,医院必须在市场竞争中不断强化自身的运营和发展能力,以符合政府管理目标与满足市场需求。在医院财务体系中实行科学的成本核算,提高医疗增加值,不仅对医院进一步的改革与发展有明确的指向,更有助于提高医
With the deepening reform of national medical and health undertakings, people’s demand for quality and level of medical services continues to rise. Hospitals must continuously strengthen their operational and development capabilities in market competition so as to meet government management goals and meet market demands. Implementing scientific costing in the hospital’s financial system and increasing the added value of medical treatment not only give a clear direction to the further reform and development of the hospital, but also help improve the medical service