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当前,社会在不断进步,我国医疗卫生机构在不断变化,各项改革,各项政策文件的推出实现了医疗机构的完善与成熟。尤其在新医改的背景下,公立医院的经营环境以及管理方式有所改革,这种情况下实现了公立医院财务管理工作的有效发展。为进一步适应新医改的基本要求,公立医院需要转变经营管理模式,加强成本核算,构建成本核算体系,提高医院经济效益。为加强对公立医院成本核算的认识与了解,本文主要分析了公立医院成本核算所存在的问题,并对构建成本核算体系提出见解。
At present, the society is making continuous progress. The health care institutions in China are constantly changing. Various reforms and the introduction of various policy documents have perfected and matured the medical institutions. Especially in the context of new medical reform, the operating environment and management of public hospitals have been reformed. In this case, the effective development of public hospital financial management has been realized. To further adapt to the basic requirements of new medical reform, public hospitals need to change the management mode, strengthen cost accounting, build cost accounting system and improve hospital economic benefits. In order to strengthen the understanding and understanding of cost accounting in public hospitals, this paper mainly analyzes the existing problems of cost accounting in public hospitals and puts forward some opinions on how to construct the cost accounting system.