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在新会计制度的要求下,我国大部分医院成本核算与绩效都取得了较好的发展成果,随着我国医院新会计制度的不断改革和创新,我国对新会计制度下医院成本核算与绩效也提出了更高要求。本文通过对新会计制度下医院成本核算与绩效管理中存在的问题进行探讨,提出了医院成本核算与绩效的具体策略,希望更好的加强医院成本核算与绩效。
With the request of the new accounting system, the cost accounting and performance of most hospitals in our country have achieved good results. With the continuous reform and innovation of the new hospital accounting system in our country, the cost accounting and performance of our hospital under the new accounting system Put forward higher requirements. This article discusses the problems existing in hospital cost accounting and performance management under the new accounting system, and puts forward the specific strategies of hospital cost accounting and performance in the hope of better strengthening the hospital cost accounting and performance.