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成本核算作为医院管理的重要环节,体现着现代医院管理的全面性、准确性。新医院会计制度的实施也使我国医院会计管理不断演化变迁。在新医院会计制度的实施背景下,要想很好地适应市场,医院需要对会计成本核算投入更细致的工作,让医院顺应国内外市场环境的不断变化,使我国医院可以健康有序地发展。文章分析了新医院会计制度实施背景下医院会计成本核算存在的问题,提出了相应的改善措施。
As an important part of hospital management, costing reflects the comprehensiveness and accuracy of modern hospital management. The implementation of the new hospital accounting system also makes the hospital administration of accounting evolve constantly. In the context of the implementation of the new hospital accounting system, in order to adapt well to the market, the hospital needs to put more careful work on the accounting cost accounting so that the hospital can adapt to the ever-changing market environment both at home and abroad so that Chinese hospitals can develop healthily and orderly . The paper analyzes the existing accounting problems of hospital accounting under the background of the implementation of the new hospital accounting system and puts forward the corresponding improvement measures.