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一、建立完善的经济核算管理机构 医院的财务部门是对全院经济活动控制管理的中心。财务核算组织是对医院各科室经济活动进行监督、检查、核算的具体机构。医院领导要准确掌握经济信息,就必须建立一套相应的经济核算管理机构,从而担负起全院各科室以及基层单位的经济活动的监督、检查、核算、管理职能。在此基础上进行成本核算及其他经济承包的核算。
First, establish a sound economic accounting management organization The hospital’s financial department is the center of the hospital’s economic activity control and management. The financial accounting organization is a specific institution that supervises, checks, and accounts the economic activities of various departments of hospitals. In order to accurately grasp economic information, hospital leaders must establish a set of corresponding economic accounting management institutions, and thus assume the functions of supervision, inspection, accounting, and management of economic activities of all departments and grassroots units in the hospital. On this basis, cost accounting and other economic contracting accounting are conducted.