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新医改要求下的全成本核算能帮助公立医院严格的控制医院预算和收支管理,同时从成本角度加强对医院的核算和控制,是一个科学考评医疗服务,科学管理医疗资源的模式。本文从县级公立医院的角度出发,探讨了实行全成本核算的必要性和存在的问题,并且结合实际工作进行了现实性的初步探究意见。
The full cost accounting under the new medical reform can help public hospitals to strictly control the hospital budget and revenue and expenditure management, and strengthen accounting and control of the hospital from a cost perspective. It is a model of scientifically evaluating medical services and scientifically managing medical resources. This article from the perspective of county-level public hospitals, explores the necessity and existing problems of implementing full cost accounting, and carries out the preliminary exploration opinions based on practical work.