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随着社会主义市场经济体系日趋完善,医疗卫生体制改革的不断深入,城镇职工医疗保险制度全面推行,药品价格体系正在改革,计划经济条件下的医院管理模式面临着严重的冲击。医院逐步走向市场、实行自收自支,传统的经济管理办法已经不能适应市场经济的要求,必须改革陈旧的管理体制,建立新的与市场经济相适应的管理机制。成本管理是医院科学管理中极其重要的一部分,在新的形势下,医院必须结合自身实际建立一种新型的成本核算的控制机制。
As the socialist market economy system has gradually improved, the reform of the medical and health care system continues to deepen, the medical insurance system for urban employees has been implemented in an all-round way, the drug price system is undergoing reforms, and the hospital management model under planned economic conditions is facing severe shocks. The hospital gradually moves toward the market and implements self-support and self-support. The traditional economic management methods can no longer meet the requirements of the market economy. It is necessary to reform the old management system and establish new management mechanisms that are compatible with the market economy. Cost management is an extremely important part of hospital scientific management. Under the new situation, the hospital must establish a new type of cost accounting control mechanism in combination with its own reality.