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开展成本核算既是医院财务会计制度的规定,也是县级公立医院综合改革提出的重要任务。本文以某县级医院2012年公立医院改革以来的数据,分析影响县级公立医院成本的主要因素,并针对影响因素提出控制医院成本,增加医院效益的措施和对策。
To carry out cost accounting is not only the provisions of the hospital financial accounting system, but also an important task proposed by the county-level public hospital comprehensive reform. Based on the data of a county-level hospital since the reform of public hospitals in 2012, this paper analyzes the main factors that affect the cost of county-level public hospitals and puts forward measures and countermeasures to control hospital costs and increase hospital benefits according to the influencing factors.