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随着现代医疗卫生事业不断发展和进步的影响下,医院成本核算工作受到了有关部门和医院领导管理阶层的普遍重视。在我国医疗卫生体制改革工作的影响下,新财务会计的引入需要核算工作达到精细化、规范化以及科学化的要求。本文主要对我国现阶段医院成本核算过程中存在的问题进行分析和探讨,并从新财务会计制度对成本核算工作的影响下制定相应的成本核算措施,从而保证医院能够更好地为人民服务。
With the continuous development and progress of modern medical and health undertakings, hospital costing has been given the general attention of the relevant departments and hospital leadership. Under the influence of the medical and health system reform in our country, the introduction of new financial accounting requires the accounting work to be meticulous, standardized and scientific. This article mainly analyzes and discusses the existing problems in the hospital costing process in our country at present, and makes corresponding cost accounting measures under the influence of the new financial accounting system on the cost accounting so as to ensure that the hospital can better serve the people.