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医院实行成本核算,是当前医院管理工作的一项重大改革,是社会大生产条件下实现科学管理的要求。随着改革的不断深入,特别是在打破“大锅饭”,实行技术经济责任制,落实责、权、利相结合及各种承包机制引入医院的今天,更使管理者对医院成本核算产生浓厚的兴趣。 医院在经济上应以降低成本为中心,提高经济效益为目的,坚持责、权、利相结合的原则,完善医院经营机
The implementation of cost accounting in hospitals is a major reform in the current hospital management, and it is a requirement for scientific management under the conditions of social production. With the continuous deepening of reforms, especially in breaking the “big pot of rice,” the implementation of technical and economic responsibility system, the implementation of the combination of responsibility, power, benefits and the introduction of various contracting mechanisms into the hospital today, so that managers have a strong cost accounting for the hospital interest. The hospital should be economically focused on reducing costs and improving economic efficiency. It should adhere to the principle of combining responsibility, power, and profit, and improve the operating mechanism of the hospital.