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成本核算对于提高医院管理水平,降低运营成本,减轻患者负担具有重大意义。提高成本核算、成本控制的水平,既是新医改的目标和《医院会计制度》的要求,也是全社会和全体医务工作者的共识。新《医院会计制度》顺应时代要求提出加强成本管理,对完善成本分析、控制、考核、评价等提出了更加具体明确的要求,并在会计科目上进行了相应调整,为提高成本核算和控制水平提供了会计理论和核算依据。提高成本核算水平的方法多种多样,其中整合医院各信息系统,提高现有信息系统的利用水平,不失为有效方法之一。
Cost accounting is of great significance to improve the level of hospital management, reduce operating costs and reduce the burden on patients. To raise the level of cost accounting and cost control is not only the goal of the new medical reform and the requirements of the “hospital accounting system”, but also the consensus of the entire society and all medical workers. The new “hospital accounting system” in response to the requirements of the times proposed to strengthen cost management, to improve the cost analysis, control, assessment, evaluation and so put forward more specific and specific requirements, and in the accounting subjects were adjusted accordingly, in order to improve the cost accounting and control Provides accounting theory and accounting basis. There are many ways to improve the level of cost accounting. One of the effective methods is to integrate various hospital information systems and improve the utilization of existing information systems.