现代医院财务管理制度在台湾医院的应用和快速发展也仅有二三十年的历史。传统的医院成本制度更多地强调资源的存在而非资源的使用,强调成本的记录与分配,而并不注重了解成本的流向,以数量为基础进行简单的成本分摊,使得医院的成本不能反映医院的经营状况,造成了产品成本的扭曲。 Modern hospital financial management system in Taiwan’s hospital application and the rapid development of only twenty or thirty years of history. The traditional hospital cost system emphasizes the existence of resources rather than the use of resources, emphasizes the recording and distribution of costs, and does not pay attention to understanding the flow of costs. The simple cost allocation based on the quantity can not reflect the cost of the hospital The hospital’s operating conditions, resulting in distortion of product costs.