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基于公立医院全成本核算的现实境遇,对河南省207家公立医院全成本核算的运行状况进行了调查,涉及的内容主要包括全成本核算应用、作业成本法的运用、间接成本分摊等方面。通过统计分析,结果显示在当前公立医院综合管理水平日益提升的情况下,公立医院全成本核算的整体运行状况尚处于低位徘徊态势。鉴于医疗体制和医院管理体制改革的迫切需求,为全成本核算全面植入医院管理体系提供了最佳的契机,积极完善公立医全成本核算的制度基础,推进医院成本制度发展,大力提升成本管理水平,充分发挥全成本核算在医院管理中的支持和推进作用。
Based on the actual situation of full cost accounting in public hospitals, this paper investigates the operation status of total cost accounting in 207 public hospitals in Henan Province. The contents include the application of full cost accounting, the application of ABC and the indirect cost allocation. Through statistical analysis, the results show that in the current situation of escalating general management of public hospitals, the overall operation of public hospital full cost accounting is still at a low lingering trend. In view of the urgent need of reform of medical system and hospital management system, it provides the best opportunity for the full cost accounting to be implanted into the hospital management system, actively improve the institutional basis of public medical full cost accounting, promote the development of hospital cost system and greatly enhance the cost management Level, give full play to the full cost accounting in hospital management support and promote the role.