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随着新一轮医改的不断深入与发展以及国家鼓励民营资本进入医疗行业,公立医院在财政补偿机制不足的情况下,面临着激烈的医疗市场竞争压力,医院只有通过强化内部经营管理,实施全成本核算才能有效应对竞争,缓解政府财政压力。本文阐述了实施全成本核算的重要性,并对全成本核算重点应解决的难点进行了深入探讨。
With the continuous deepening and development of a new round of medical reform and the state’s encouragement of private capital to enter the medical industry, public hospitals are faced with fierce pressure of competition in the medical market under the condition of insufficient financial compensation mechanism. Only through strengthening internal operation and management, Cost accounting can effectively cope with competition and ease government financial pressure. This article illustrates the importance of implementing full cost accounting and discusses in depth the challenges that should be addressed in full cost accounting.