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加强成本与绩效管理,利于提高医院核心竞争力,实现经济效益和社会效益双赢。本文基于新医院会计制度实施的大背景,对医院成本与绩效管理做了简要论述,力求做好财务预算、会计核算及绩效管理等工作,使成本核算与绩效管理工作更加科学化、规范化,数据准确、直观,从而提高工作效率及管理水平。
Strengthen cost and performance management will help improve the hospital’s core competitiveness and achieve a win-win economic and social benefits. Based on the background of the implementation of the new hospital accounting system, this article briefly discusses the hospital cost and performance management, strives to do a good job in financial budget, accounting and performance management, and makes the cost accounting and performance management more scientific and standardized. The data Accurate and intuitive, so as to improve work efficiency and management level.