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当前形势下,我国的医疗卫生体系仍然缺少统一、科学、全面、合理的医院成本核算制度体系,这一体系的缺失,对我国医院成本核算工作效果产生了严重的影响。医院想要完善自身的财务管理工作,必须要运用全面成本核算。不仅要加强理论建设,将理论作为医院一切管理工作的基础和前提,根据理论来对具体操作方法进行拓展和寻找,进而形成了规范的操作制度以及方法。根据医院全面成本核算相关制度,在开展全面成本核算过程中,形成统一核算方法和方案,进而实现医院全面成本核算规范化,保证医院财务管理的质量。
Under the current situation, the medical and health system in our country still lacks a unified, scientific, comprehensive and reasonable hospital cost accounting system. The lack of this system has a serious impact on the effectiveness of hospital cost accounting in our country. Hospitals want to improve their financial management, we must use a comprehensive cost accounting. Not only to strengthen the theoretical construction, the theory as a hospital all the management of the foundation and premise, according to the theory to specific methods of operation to expand and find, and thus formed a standardized operating system and methods. According to the hospital comprehensive cost accounting system, in the process of carrying out comprehensive cost accounting, the formation of a unified accounting methods and programs, and then to achieve a standardized hospital comprehensive cost accounting to ensure the quality of hospital financial management.