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随着医疗体制改革的不断深化和民营资本大量涌入医疗机构,医疗市场的竞争越来越白热化。实行全成本核算不仅是医院适应现代医疗市场激烈竞争的必然选择,也是加强医院经济管理、提高经济效益的重要手段。在医院财务管理领域,绝大多数医疗机构采取全成本核算工作,并逐渐成为重点发展方向。本文结合我国医院当前实际情况,就全成本核算工作中遇到的问题,进行探讨并提出有针对性的对策措施。
With the continuous deepening of the medical system reform and the influx of private capital into medical institutions, the competition in the medical market is becoming more and more heated. The implementation of full cost accounting is not only an inevitable choice for the hospital to adapt to the fierce competition in the modern medical market, but also an important means to strengthen the hospital’s economic management and improve economic efficiency. In the field of hospital financial management, the vast majority of medical institutions to take full cost accounting, and gradually become the focus of development. In this paper, the actual situation in our hospital, the full cost accounting problems encountered in the study and put forward targeted countermeasures.