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目前 ,我院注重经济管理 ,实施成本核算 ,在实践中遇到的问题 :①成本核算机构设置的问题 ;②医院成本核算级次的划分问题 ;③管理费用的分摊问题 ;④成本核算数据与财务核算数据间的匹配问题 ;⑤内部定价规则的制定问题。就其原因 :一是医疗保障体制 ,二是医疗管理体制 ,三是如何降低医疗成本定位不够等。为此 ,应当针对成本核算中的难点 ,采取相应解决措施 ,以保证成本核算顺利推行
At present, our institute focuses on economic management and implements cost accounting. Problems encountered in practice include: 1) Problems in setting up costing institutions; 2) Problems in dividing the level of hospital cost accounting; 3) Sharing of management costs; 4) Cost accounting data and The problem of matching between financial accounting data; 5 The formulation of internal pricing rules. The reasons are: first, the medical security system; second, the medical management system; and third, how to reduce the positioning of medical costs. To this end, corresponding measures should be taken to address the difficulties in cost accounting to ensure the smooth implementation of cost accounting.