论文部分内容阅读
医院是我国基础性服务事业单位,是整个国民经济的重要组成部分。只有合理地控制医院的医疗成本,加强财务管理,实行科学的成本核算,才能降低医疗费用,进而减轻人民群众就医的资金压力,同时也是提高医院的经济效益的重要途径。开始执行的新《医院会计制度》,充分体现了医院的公益性特点,特别强调了成本核算方面的内容,提高了医院整体资金的使用效率,具有重要的现实意义。文章对新制度下医院的成本核算现状进行了分析,并提出了相应的改进建议。
The hospital is a basic service institution in our country and an important part of the entire national economy. Only by reasonably controlling the hospital’s medical costs, strengthening financial management and implementing scientific cost accounting can medical costs be reduced and the financial pressure on the people for medical treatment alleviated. At the same time, it is also an important way to improve the economic benefits of hospitals. The implementation of the new “hospital accounting system” fully reflects the characteristics of the hospital’s public welfare, with special emphasis on the contents of cost accounting, improve the hospital’s overall funding efficiency, with important practical significance. The article analyzes the hospital cost accounting under the new system, and puts forward corresponding suggestions for improvement.