论文部分内容阅读
我国医疗体制在旧财务会计制度下,医院成本核算工作存在一定的不足,影响着成本核算质量。新财务会计制度的实施,为医院成本核算带来了一些积极的影响,在新财务会计制度下,医院的成本核算、成本管理工作将得到保障,成本核算效率和质量将不断的提升。本文则分析新财务会计制度对医院成本核算的影响,并探讨在新财务会计制度下医院成本核算的实施策略。
China’s medical system in the old financial accounting system, the hospital cost accounting work there are some shortcomings, affecting the quality of cost accounting. The implementation of the new financial accounting system has brought some positive impacts on the cost accounting of hospitals. Under the new financial accounting system, cost accounting and cost management of hospitals will be guaranteed, and the efficiency and quality of cost accounting will be continuously improved. This article analyzes the impact of the new financial accounting system on hospital costing and discusses the implementation strategies of hospital costing under the new financial accounting system.