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在公立医院推行全成本核算法符合我国医疗体制改革的发展方向,有利于推动我国医疗卫生事业的进一步发展。由于基层公立医院的医疗水平和医护人员相对匮乏,在基层公立医院实行全成本核算法,能够有效降低医院经营成本,从而推动基层公立医院的进一步发展。文章介绍了实行全成本核算的方法,对在公立医院实行全成本核算法的重要性进行了分析,为将来全成本核算在公立医院的推广提供了依据,为医疗体制的改革指明了方向。
The implementation of the full cost accounting method in public hospitals conforms to the development direction of the medical system reform in our country and is conducive to the further development of the medical and health undertaking in our country. Due to the relatively low level of medical care and medical personnel in public hospitals, the implementation of full cost accounting in public hospitals can effectively reduce the operating costs of hospitals and promote the further development of public hospitals. This article introduces the method of implementing full cost accounting, analyzes the importance of implementing full cost accounting in public hospitals, and provides the basis for the promotion of total cost accounting in public hospitals in the future, pointing out the direction for the reform of the medical system.