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随着我国医疗体制的不断深化改革,我国对公立医院的定位也有了清醒的认识,医院的主要作用是作为公益作用,为社会服务,在管理方面应该提高效率,服务大众,随着医院数量的增多,竞争意识的不断增强,有关医院的成本管理也不断被管理者加以重视。如何将资金使用提高效益,优化资源,服务更多的对象,医院开始探索全成本核算体系,通过体系的运用,有效达到节约的目的,实现全员积极性调动,大大发挥医院的医疗战略作用,适应现代社会的发展。
With the continuous deepening reform of China’s medical system, our country also has a clear understanding of the orientation of public hospitals. The main function of the hospital is to serve the community as a public good. In terms of management, the hospital should improve its efficiency and serve the public. As the number of hospitals Increasing the sense of competition continues to increase, the cost management of the hospital is also constantly being paid attention to by managers. How to improve the efficiency of fund use, optimize resources and serve more targets, the hospital began to explore the full cost accounting system, through the use of the system, effectively achieve the purpose of saving, to mobilize the enthusiasm of all staff, give full play to the hospital’s medical strategic role in adapting The development of modern society.