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随着市场经济的发展和医疗卫生改革的深入,医院面临着成本上升和财政拨款减少的状况,医院不得不加强内部成本管理以提高运行效率。西藏山南地区人民医院借助政府支持和外援项目的机会,通过理论学习、实践考察和试点等方式建立了符合当地条件的成本核算管理体系,为加强医院综合管理能力打下了基础。其方法可为其他情况类似的医院提供借鉴。
With the development of market economy and the deepening of health care reform, the hospital is faced with the cost increase and the reduction of financial allocation. The hospital has to strengthen its internal cost management to improve operational efficiency. With the help of government support and foreign aid projects, People’s Hospital of Shannan Prefecture of Tibet established a costing management system that meets local conditions through theoretical study, practical inspection and pilot projects, laying the foundation for strengthening the comprehensive management capability of the hospital. The method for other similar hospitals to provide reference.