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于2012年1月1日实行的新《医院财务制度》规范了医院的经济核算,是医院加强内部管理的重要法规,它克服了旧制度的种种弊端,大大提高了医院财务管理水平,有利于医院的健康发展。本文首先简要阐述医院加强成本核算的重要性,其次在新《医院财务制度》的指导下构建出新时期里医疗成本核算方法体系。通过成本核算方法体系,有效加强财务管理,降低医院成本,提高经济效益,实现医院经济效益与社会效益的统一。
The new Hospital Financial System, implemented on January 1, 2012, regulates the economic accounting of hospitals. It is an important statute for hospitals to strengthen internal management. It overcomes the drawbacks of the old system, greatly improves the level of hospital financial management, and is conducive to The healthy development of the hospital. This article first briefly describes the importance of hospital cost accounting, followed by the new “hospital financial system” under the guidance of building a new era of medical cost accounting system. Through the cost accounting method system, we can effectively strengthen financial management, reduce hospital costs, improve economic efficiency and achieve the unification of hospital economic benefits and social benefits.