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随着医疗体制改革的不断深化,医院在财政补助不足的情况下逐步成为一个相对独立的自收自支的经济实体,不可避免地受到市场经济规律的制约。在提高医疗质量、提升医院竞争力的同时,降低医疗成本、提高医院的经济效益,是医院管理面临的新课题。实行科室成本核算不仅可以提高科室和医院的经济效益,更重要的是借此以求合理挖掘各科室的潜力而增强医院的竞争力。本文在分析了科室成本核算的作用和存在的问题后,更侧重于思考在科室成本核算下如何加强科室成本控制和管理,从而切实提高医院科室收益。
With the continuous deepening of the reform of the medical system, the hospital gradually becomes a relatively independent and self-supporting economic entity with insufficient financial subsidies and is inevitably constrained by the laws of the market economy. While improving the quality of medical treatment and enhancing the competitiveness of the hospital, it is a new task for hospital management to reduce the medical cost and improve the economic benefits of the hospital. The implementation of departmental cost accounting can not only improve the economic benefits of departments and hospitals, but more importantly, to enhance the competitiveness of hospitals in order to tap the potential of various departments. After analyzing the function and existing problems of department cost accounting, this article focuses more on how to strengthen the department cost control and management under department cost accounting so as to effectively improve the benefit of department.