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在市场经济日益发展的情况下,要在激烈的竞争中有大的发展,要使医院实现“优质、高效、低耗”的思路,首推成本核算,医院经济管理所实施的成本核算是一项基础性较强的工作,成本核算可以透视出医院的管理水平与管理成效。成本核算的实施使医院的经营管理、资源的合理配置、医疗的市场竞争、激励机制、医疗管理的各种需要进一步适应。本文主要对新医院会计制度成本核算中发现的相关问题进行了讨论,提出了改善我国医院成本核算的对策。
Under the circumstance that the market economy is developing day by day, it is necessary to make great development in the fierce competition and to make the hospital realize the idea of “high quality, high efficiency and low consumption”, devaluing the cost accounting and the cost accounting carried out by the hospital economic management Is a relatively basic work, cost accounting can be seen the hospital’s management level and management effectiveness. The implementation of cost accounting further adapts various needs of the hospital’s operation and management, rational allocation of resources, medical market competition, incentive mechanism and medical management. This article mainly discusses the related problems found in the cost accounting of the new hospital accounting system and puts forward the countermeasures to improve the hospital cost accounting in our country.