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在我国,随着社会主义市场经济和卫生亊业的不断深化和日益完善,医院必须适应社会发展的要求,成本核算已成为医院经济管理的一种重要手段和组成部分。加強医院成本核算,改革医院经济管理,提高医院管理水平,增强医院员工的成本观念,充分利用现有资源,开源节流、降低成本、增強医院竟争力,促进医院走优质、高效、低耗、可持续发展之路。因此,医院实行成本核算,看似为医院管理方面的技术性问题,实际上关系到医疗卫生资源的运行效率。对医院本身和卫生亊业来说具有十分重要的现实意义和深远的历史意义。
In our country, with the continuous deepening and perfection of the socialist market economy and health industry, hospitals must meet the requirements of social development. Cost accounting has become an important means and an integral part of hospital economic management. Strengthen hospital cost accounting, reform hospital economic management, improve hospital management level, and enhance the concept of cost of hospital staff, make full use of existing resources, increase revenue and reduce expenditure, reduce costs and enhance the hospital’s competitive power, and promote the hospital to take high-quality, high efficiency, low consumption, The road to sustainable development. Therefore, the implementation of cost accounting in hospitals seems to be a technical issue in hospital management, which is actually related to the operational efficiency of medical and health resources. It has very important practical significance and far-reaching historical significance for the hospital itself and the health industry.