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在经济及社会发展地推动下,我国医疗卫生单位体制改革的步伐不断加快,改革进程不断深入。在竞争日益激烈的医疗市场中,医疗卫生单位中的传统经济运行方式已无法适应社会发展需求。因此,医疗卫生单位在发展过程中需不断分析内部成本核算中存在的问题,并及时采取积极的应对措施,促进内部成本核算不断得到完善。
Driven by economic and social development, the pace of institutional reform of medical and health units in our country has been accelerating and the reform process has been deepening. In the increasingly competitive medical market, the traditional economic operation mode in medical and health units has been unable to meet the needs of social development. Therefore, in the course of its development, medical and health units need to constantly analyze the problems in internal cost accounting and take timely and proactive measures to promote the continual improvement of internal cost accounting.