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中国的医院财务管理部门从1980年起,开展对医院的成本核算理论研究和实践的摸索,时至今日已经积累了30年的经验。回顾过去医院对成本核算的历史,我国医院在成本核算方面取得了长足的进步,不过也存在一些有待解决的问题。要把这些问题给妥善解决,中国医院成本核算不管是方法还是实践依然有很大的提高和改进的空间。本文指出当前我国医院成本核算存在哪些不足,并针对有关的问题提出可以供参考的的对策,希望对医院成本核算方法和实践的完善与提高有所帮助。
Since 1980, China’s hospital financial management department has carried out groping research on the cost accounting theory and practice of the hospital, and has accumulated 30 years of experience to date. Recalling past hospital history of cost accounting, our hospital has made considerable progress in cost accounting, but there are still some problems to be solved. To properly solve these problems, China’s hospital cost accounting is still a great way to improve and improve the method or practice. This paper points out the current hospital cost accounting what are the shortcomings, and for the relevant issues put forward for reference of the measures, hoping to improve the hospital cost accounting methods and practices to help.