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一、医院建立责任会计制的可行性研究所谓医院责任会计是指按医院各科室的业务性质,将医院一定时期内管理目标中的质量、经济指标进行预算分解,且按一定程序进行记录、计算和考核,并及时反馈给各责任中的一种内部管理制度。建立医院责任会计制既是完善我国整个责任会计体系的要求,也是当前经济发展的必然。
1. Feasibility Study of Establishing Responsibility Accounting in Hospitals Hospital responsibility accounting refers to the decomposition of the quality and economic indicators of the management objectives in a certain period of time according to the nature of the business of each department of the hospital, and records and calculations according to certain procedures. And assessment, and timely feedback to each of the responsibilities of an internal management system. Establishing a hospital responsibility accounting system is not only a requirement for improving China’s entire liability accounting system, but also an inevitable result of current economic development.