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随着近两年来我国新医改制度改革以来,医院中的成本会计也出现较大变化,在医院成本会计的资金动态上有了明显的侧重。主要包括在医疗成本核算上人员发生的直接成本和间接成本的控制,例如:费用审核记录、归集、和分配、分摊,要根据医院的成体成本情况编制成本核算报表,成本报表具有为医院领导层和管理层提供医院整体成本分摊情况的作用,因此,现代医院应严格依据新医改制度的要求,依据当前的经营形式,从自身出发,对医院的成本管理核算进行全程的监控,并按照相应设定的内容进行分配,本文则主要介绍现代医院成本核算管理方面存在的问题及解决对策,以供参考。
With the reform of the new medical reform system in our country in recent two years, the cost accounting in the hospital also shows great changes, and there is a clear emphasis on the fund dynamics of the hospital cost accounting. Mainly included in the medical costs accounting personnel direct costs and indirect costs of control, such as: audit records, collection and distribution, distribution, according to the cost of the hospital to prepare cost accounting statements, the cost of reporting with the hospital leadership Therefore, the modern hospital should strictly follow the requirements of the new medical reform system, based on the current business model, starting from its own, the hospital’s cost management accounting for the entire process of monitoring, and in accordance with the corresponding Set the contents of the distribution, this article will mainly introduce the modern hospital cost accounting management problems and solutions, for reference.