论文部分内容阅读
随着市场经济的发展和医疗卫生体制改革的不断深化,医疗市场竞争日益激烈,医院作为独立的经济实体,为了自身的生存和发展,在坚持维护公益性和社会效益原则的同时,也要重视经济效益,重视科室和岗位绩效管理。加强医院成本核算与控制,对于增强医院参与市场竞争的活力,提高医院的管理水平,更新管理理念,保证医院持续健康发展具有重大的意义。本文就医院成本核算工作提出几点建议。
With the development of the market economy and the deepening of the medical and health system reform, the competition in the medical market is increasingly fierce. As an independent economic entity, the hospital should pay attention to maintaining the principle of public welfare and social benefits for its own survival and development. Economic efficiency, emphasis on department and post performance management. Strengthening hospital cost accounting and control is of great significance to enhancing the vitality of hospitals in participating in market competition, improving the management level of hospitals, updating management concepts and ensuring the sustained and healthy development of the hospital. This article puts forward some suggestions on hospital cost accounting.