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进入新时期以来,随着我国医疗卫生体制改革不断深入,医院间的竞争压力日益增大,如何在此背景下有效的提升医院经营效益已经成为行业所关注的热点。医院财务成本管理作为降低运营中各项支出、提升经营效益的重要手段而受到了众多医院的重视。然而随着2012年医院新会计制度的推行,使得医院成本管理因新旧制度有所冲突而受到严重影响,从而导致医院经营效益难以得到有效保障。有鉴于此,本文将基于笔者多年的医院财务工作实践,首先对医院财务成本管理含义进行概述,并以此为基础对新会计制度下加强医院财务成本管理的策略进行重点探究,旨在为提高医院财务成本管理质量贡献绵薄之力。
Since entering the new era, with the continuous deepening reform of the medical and health system in our country and the increasingly competitive pressure among the hospitals, how to effectively improve the operating efficiency of the hospital in this context has become a hot topic in the industry. Hospital financial cost management as an important means to reduce various expenditures in operation and enhance operational efficiency has attracted the attention of many hospitals. However, with the implementation of the new hospital accounting system in 2012, hospital cost management has been severely affected by the conflict between the old and new systems, which has made it difficult to effectively manage the hospital’s operating profit. In view of this, this article will be based on my years of hospital finance practice, the first overview of the meaning of hospital financial cost management, and as a basis for strengthening the hospital’s financial cost management under the new accounting system to focus on strategies to improve Hospital financial cost management quality contribution modest.