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随着社会的发展,医疗卫生事业越来越被人们所关注,在医疗改革不断深化和市场经济快速发展的背景下,各级医院的管理者也面临着前所未有的挑战。新时期,医院也应摒弃旧模式的会计管理模式,寻找更加合理有效的新成本核算管理方法,以期能适应新形势发展需要。成本核算是反映各级医院效益的重要基础,医院成本核算管理工作更是其经济管理工作的重心之一,有效的成本核算管理可以更合理的配置卫生资源和提高医院竞争力,最终更好服务于人民,回馈于社会。
With the development of society, the cause of medical and health care has drawn more and more attention. With the deepening of medical reform and the rapid development of market economy, managers at all levels of hospitals are also facing unprecedented challenges. In the new era, hospitals should also abandon the old mode of accounting management mode and look for more reasonable and effective new cost accounting management methods in order to meet the needs of the new situation and development. Cost accounting is an important foundation to reflect the efficiency of hospitals at all levels. Hospital cost accounting management is one of the focuses of its economic management. Effective cost accounting management can more rationally allocate health resources and improve hospital competitiveness, and ultimately better service In the people, give back to the society.