目前,军队医院正大力推行全成本核算,改变了原有的粗放核算模式,越来越注重成本、效益的考核。针对军队医院财务管理上存在的薄弱环节,利用现代企业会计不断改进单一的核算模式,正确划分成本,精确收益,将是医院财务管理探讨的主要方向和工作重点。 At present, military hospitals are vigorously promoting full cost accounting, changing the original extensive accounting mode and paying more and more attention to cost and benefit assessment. Aiming at the weak links in the financial management of the military hospital, using the modern enterprise accounting to continuously improve the single accounting mode and correctly divide the cost and accurate income will be the main direction and focus of the hospital’s financial management.