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目前,军队医院实行全成本核算存在的主要问题是科目设置简单,核算准确度低;内部服务和保障定价随意性大;各种物资采购、管理、发放不规范。解决这些问题,必须进一步细化会计核算科目,认真核算各种内部服务保障项目并合理定价,加强规范管理,堵塞各种漏洞。
At present, the main problems existing in the implementation of full cost accounting in military hospitals are the simple subject set-up and low accounting accuracy; the arbitrariness of internal service and guarantee pricing; the procurement, management and distribution of various materials are irregular. To solve these problems, we must further refine the accounting subjects, carefully accounting for various internal service assurance projects and reasonable pricing, strengthen the standard management, plug the loopholes.