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医疗卫生事业体制在经济和社会的发展进程中做出了一些新的改革和调整,以适应社会新的发展形势。作为社会组织机构,新形势下医院必须要在保持自身健康、稳定运行的基础上发挥出自身的公益性质,兼顾经济效益和社会效益的发展,这样才能实现医院的可持续发展。在这其中,成本和效益是最为关键的两个因素,医院想要步入更高效、更健康稳定的发展道路,就必须紧抓成本核算和效益分析这两大环节。本文就这两项环节中应注意的问题展开了探讨。
The medical and health undertaking system has made some new reforms and adjustments in the economic and social development so as to adapt itself to the new social development. As a social organization, under the new situation, hospitals must exert their own nature of commonweal on the basis of keeping their own health and stable operation, taking into account the development of economic and social benefits so that the hospital can achieve sustainable development. In this one, cost and benefit are the two most crucial factors. If hospitals want to enter a more efficient, healthy and stable development path, they must grasp the two aspects of cost accounting and benefit analysis. This article explores the issues that should be noted in these two aspects.