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军队医院实行医疗成本核算管理 ,能够全面、系统地反映对军内与军外医疗成本的投入情况以及经济效益情况 ,对提高军队医院的科学管理水平 ,起着积极作用 [1 - 3 ]。1 成本核算的实施办法1.1 确立核算管理体制 即 :确立医院、科室两级核算的管理体制。院级核算由财务科负责以
The implementation of medical cost accounting management in military hospitals can fully and systematically reflect the investment status and economic benefits of military and extra-military medical costs, and play an active role in improving the scientific management level of military hospitals [1 - 3 ]. 1 Implementing Measures for Cost Accounting 1.1 Establish Accounting Management System: Establish a management system for accounting at the hospital and department level. The accounting at the college level is the responsibility of the Finance Section.