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在简单阐述新财务会计制度下的成本核算概念基础上,从核算科目问题、成本核算管理问题以及费用分摊的问题三个方面分析新财务会计制度下医院成本核算中存在的问题,并提出构建完善的责任制度,加强医院资产管理以及建立财务信息平台等相关改善对策。
On the basis of simply introducing the concept of cost accounting under the new financial accounting system, this paper analyzes the existing problems in the hospital cost accounting under the new financial accounting system from the aspects of accounting subjects, cost accounting management issues and cost sharing issues, Responsibility system, strengthen hospital asset management and the establishment of financial information platform and other related improvement measures.