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目的探讨发达国家医院成本核算的发展对我国的启示。方法通过对西方经济发达国家的医院成本核算先进经验的研究,相对我国医院成本核算中存在的问题进行分析,并找出具体的解决方案。结果和结论建立并完善医院成本核算体系,能够有效地提升医院的成本信息价值,充分发挥成本管理在医院管理工作中的重要作用,全面促进医院能以最小的成本为广大患者、广大社会公众提供最优质的医疗服务与治疗,为人民的身体健康做出贡献。
Objective To explore the enlightenment of the development of hospital costing in developed countries to our country. Methods Through the study of the advanced experience of hospital cost accounting in western economically developed countries, the paper analyzes the existing problems in cost accounting of hospital in our country and finds out the specific solutions. Results and Conclusion Establishing and perfecting the hospital cost accounting system can effectively enhance the value of cost information in hospitals and give full play to the important role of cost management in hospital management. It is imperative to provide hospitals with the lowest cost for the majority of patients and the general public The highest quality medical services and treatment contribute to the health of the people.