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随着医院卫生体制改革和军队财经改革的不断深化,军队医院要参与医疗服务市场的激烈竞争,在竞争中发展自己,必须转变思想观念,强化全成本核算意识,全面实行全成本核算管理,并坚持以科学发展观为统揽,以质量、成本、效益为中心,以“三全”(全成本核算、全过程管理、全员参与)为重点,不断提高服务质量和科学管理水平,积极探索具有军队医院特色的财务管理新模式,谋求“军事、政治、经济、社会”效益的统一,促进军队医院全面建设与发展。
With the reform of the hospital’s health system and the continual deepening of the military’s financial reform, the military hospitals must take part in the fierce competition in the medical service market and develop themselves in the competition. They must change their concepts and concepts, strengthen the awareness of full-cost accounting, fully implement cost-costing management and Adhere to the scientific concept of development as a guide to the quality, cost, efficiency as the center, “Three All ” (full cost accounting, the whole process of management, full participation) as the focus, and constantly improve the quality of service and scientific management, We should actively explore a new mode of financial management featuring military hospitals, seek unity of the benefits of “military, political, economic and social” issues and promote the all-round construction and development of military hospitals.