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随着我国政治经济的快速发展,医院管理中的会计核算也悄然进行着改革。成本核算在医院管理中占有重要位置,更是医院顺应时代发展进行改革的突破口。医院基于新会计制度下推行全成本核算制度,有助于推动我国医疗改革事业的发展,促进医疗行业市场的健全完善。本文针对医院推行全成本核算制度遇到的问题进行探究,并深入思索其解决的方案措施。
With the rapid development of our country’s politics and economy, the accounting in the hospital management is quietly undergoing reforms. Cost accounting in hospital management occupies an important position, it is the hospital to adapt to the development of the times to carry out the reform breakthrough. The implementation of the full cost accounting system under the new accounting system will help to promote the development of the medical reform in our country and promote the soundness and perfection of the medical industry market. This article explores the problems encountered in the implementation of a full cost accounting system in hospitals, and ponders over the solutions and measures it solves.