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近些年,随着我国经济的飞速发展、体制改革的日益完善,国内医疗市场内的竞争越发激烈,现代医院若要从中求得生存与发展,就必须转变以往传统、守旧的经营、管理观念,不断推进内部控制的改革与完善,提升自己的综合竞争力。然而,随着我国许多医院均已逐步实施成本核算工作,但仍处于初期探索阶段,在医疗行业内并未形成统一、固定的成本核算模式及方法,不同医院有着多种核算标准。本文就医院成本核算中应注意的问题作简要的分析、探讨。
In recent years, with the rapid economic development in our country and the increasingly perfect system reform, the competition in the domestic medical market is becoming fiercer and fiercer. If modern hospitals are to survive and develop from this, they must change their traditional and conservative management and management concepts , Continuously promoted the reform and improvement of internal control and enhanced its overall competitiveness. However, with many hospitals in our country gradually implementing costing work, they are still at an early stage of exploration. There is no unified and fixed costing model and method in the medical industry. Different hospitals have a variety of accounting standards. In this paper, the hospital should pay attention to the cost accounting for a brief analysis and discussion.