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随着我国社会的快速发展和市场经济的成功转型,我国现代医院朝着市场化不断发展已经成为一种必然趋势。在医院经济管理工作中,医院管理水平和管理成效通过医院成本核算工作的深度及层次来进行反映,因此,医院要实现科学化管理就必须要不断加强成本核算管理。医院要加强成本核算工作,不断增强医院的竞争力,使医院能够适应社会主义市场经济的发展。本文首先介绍了医院成本核算的含义及其特点,然后分析了当前我国医院成本核算工作中存在的问题,最后针对如何解决当前我国医院成本核算中存在的问题提出了一些建议。
With the rapid development of our society and the successful transformation of the market economy, the continuous development of modern hospitals in our country has become an inevitable trend. In the hospital economic management, the level of hospital management and management effectiveness through hospital cost accounting depth and level to reflect, therefore, the hospital to achieve scientific management, we must continue to strengthen cost accounting management. The hospital should strengthen cost accounting and continuously enhance the competitiveness of the hospital so that the hospital can adapt to the development of the socialist market economy. This paper first introduces the meaning and characteristics of hospital costing, and then analyzes the current problems in the hospital costing work. Finally, some suggestions are put forward on how to solve the existing problems in hospital costing.