论文部分内容阅读
医院的全成本核算与绩效核算,是医院管理的重要组成部分,都属于成本管理核算的范畴,对医院管理有着不同的意义与作用,但这两者并不是绝对独立,毫无相关的。医院的成本效益情况,对医院绩效方案的制定,有指导作用,而绩效核算的方案又需要融入成本核算,才能得以完善和发展,两者是相互作用、相互影响。作者通过对医院成本核算、绩效核算进行分析与探讨,揭示两者之间的联系与作用。
The hospital’s full cost accounting and performance accounting are important components of hospital management. They all belong to the category of cost management accounting and have different meanings and functions to hospital management. However, the two are not absolutely independent and irrelevant. The cost-effectiveness of the hospital has a guiding effect on the formulation of the hospital’s performance plan. However, the plan of performance appraisal needs to be integrated into the cost accounting so as to be perfected and developed. The two interact and influence each other. The author analyzes and discusses hospital cost accounting and performance accounting to reveal the connection and function between the two.