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作为社会上最为基本的医疗服务机构之一,医院对于老百姓的生活来说,有着不可替代的特殊地位与重大价值。那么,在医院体系中的县级医院更是应该充分发挥出对于社会大众的医疗服务效用。然而,县级医院的的医疗服务品质难以得到提高,主要是因为其成本核算还存在着或多或少的问题。因此,本文将围绕县级医院的成本核算展开进一步的讨论,分析了其中存在的各种问题,并提出了积极有效的应对措施来重新思考并实践县级医院的成本核算工作,从而切实降低医疗成本,提高县级医院的医疗服务水平与质量。
As one of the most basic medical service institutions in the society, hospitals have an irreplaceable special status and significant value for ordinary people’s lives. Then, the county hospitals in the hospital system should give full play to the effectiveness of medical services for the general public. However, it is difficult to improve the quality of medical services in county-level hospitals, mainly because there are more or less problems in their cost accounting. Therefore, this article will focus on the cost accounting of county-level hospitals for further discussion, analyze the various problems that exist, and propose positive and effective countermeasures to rethink and practice the cost accounting of county-level hospitals so as to effectively reduce medical costs. Cost, improve the level and quality of medical services at county hospitals.