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在我国新医改实施之后,医院的收入渠道受到了严重的影响,导致整体的资本结构偏移,在此环境下全成本核算与精细化内部控制又体现出其开源节流,稳定医院整体生存发展需求的意义。科室成本核算与科室绩效核算是医院精细化管理的重要表现形式,且二者之间相互作用、相互影响,共同辅助于医院成本控制与经济利益需求。本文通过对科室成本核算与科室绩效核算的理论分析与探讨,揭示二者核算工作中的共通点以及各自的特性,以助于医院成本核算精细化,望对读者有抛砖引玉之益,不当之处望海涵指正。
After the implementation of new medical reform in our country, the hospital’s income channels have been seriously affected, leading to the overall shift in capital structure. In this environment, full-cost accounting and refined internal control have also shown their need to increase revenue and reduce expenditure, stabilize the overall survival and development of the hospital significance. Department of cost accounting and department performance accounting is an important manifestation of the fine management of the hospital, and the interaction between the two, affect each other, and jointly assist the hospital cost control and economic interests. Through the theoretical analysis and discussion of department cost accounting and departmental performance accounting, this article reveals commonalities and their respective characteristics in the accounting work of the two departments so as to help the hospital cost accounting refinement, Looking sea correction.