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根据《医院财务制度》和《医院会计制度》(2010版)以及国家关于加强公立医院财务管理和成本控制的系列改革政策,结合北京市以政府主导开展公立医院病种成本核算试点情况,总结效果,分析现存问题,提出完善性管理建议。
According to the “Hospital Financial System” and “Hospital Accounting System” (2010 Edition), as well as the state’s series of reform policies on strengthening financial management and cost control in public hospitals, combined with Beijing’s pilot state-led public hospital disease costing pilot projects, the paper summarizes the results , Analyze existing problems and put forward suggestions on improving management.