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2012年1月1日开始执行的《医院财务制度》对医院开展成本核算提出了明确和全面的要求,在强调医院加强成本管理的同时,对成本核算的一系列内容作出了明确规定,为此,笔者通过目前成本核算在医院管理中的应用,分析开展成本核算过程中遇到的难点,使医院尽快按新制度的要求开展成本核算工作,发挥成本分析评价和成本控制的职能,为促进公立医院规范运营提供保障,为以后制定合理的医疗服务价格提供参考依据。
The hospital financial system, which came into effect on January 1, 2012, set forth clear and comprehensive requirements for cost accounting in hospitals. While emphasizing that hospitals should strengthen cost management, a series of elements of cost accounting should be clearly defined. In this regard, , The author through the current cost accounting in the hospital management application analysis of the cost of accounting process encountered difficulties so that the hospital as soon as possible according to the requirements of the new system to carry out cost accounting work to play the role of cost analysis and evaluation and cost control in order to promote public Hospital standard operation to provide protection for the future development of a reasonable price of medical services provide a reference.