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随着医疗卫生体制改革的逐步深入及新医院会计制度的实施,成本核算作为现代医院管理的重要环节,可以体现管理信息的全面性和准确性。新《医院会计制度》的实施,不仅为医院成本核算提供了科学的依据,也对加强医院成本管理提出了更高要求。文章主要分析了新会计制度下医院成本核算存在的问题,并提出了相应的措施。
With the gradual deepening of medical and health system reform and the implementation of new hospital accounting system, costing as an important part of modern hospital management can reflect the comprehensiveness and accuracy of management information. The implementation of the new “hospital accounting system” not only provides a scientific basis for hospital costing, but also puts forward higher requirements for strengthening hospital cost management. The article mainly analyzes the existing problems of hospital cost accounting under the new accounting system and puts forward corresponding measures.