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在面对我国医疗环境日益成熟,医疗卫生事业日益发展以及医疗市场竞争日趋激励的情况下,医院不仅应该关注到成本管理的方式的运用和所采用的方式,还应该能确保成本管理过程中医院的公益性。在分析加强医院成本管理的必要性基础上,对当前医院成本管理存在的问题进行了较为详细的分析,同时针对这些问题提出了若干应对策略,以期对医院财务会计的优化起到一定的促进作用。
In the face of our country’s increasingly mature medical environment, the growing development of medical and health services and the increasingly competitive medical market situation, the hospital should not only pay attention to the use of cost management methods and methods used should also be able to ensure cost management process in the hospital The public welfare. On the basis of analyzing the necessity of strengthening hospital cost management, this paper analyzes the existing problems of hospital cost management in detail, and puts forward some coping strategies to these problems in order to promote the optimization of hospital financial accounting. .