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我国财政部曾于2012年1月1日联合卫生部共同修订并对外下发了《医院会计制度》(以下简称“新制度”)。在新制度中,对医院的成本管理进行了优化与改革。这既是基于成本效益原则的深化,也是我国医院在新时代下发展与完善的需要。笔者基于成本效益原则,立足于公立医院,试对成本核算与管理展开议论与探讨,并提出了相关建议和措施,希望有助于我国公立医院的发展。
On January 1, 2012, China’s Ministry of Finance jointly revised and issued the “Hospital Accounting System” jointly with the Ministry of Health (hereinafter referred to as “the new system”). In the new system, the hospital’s cost management has been optimized and reformed. This is based not only on the principle of cost-effectiveness but also on the need for our hospitals to develop and improve under a new era. The author based on the principle of cost-effectiveness, based on public hospitals, trial cost accounting and management discussion and discussion, and put forward the relevant recommendations and measures, hoping to contribute to the development of public hospitals in our country.