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近年来,随着我国市场经济体制的逐步完善,医疗卫生体制改革的不断深化,政府对医疗机构的经费补助同比呈下降趋势,而客观上医疗机构的运行成本却不断加重,因此其生存与发展越来越依赖于自身的医疗服务经营收入。在这种形势下,通过全成本核算,可以分析各类成本费用的构成情况,审核各种医疗消耗的合理性,采取切实措施对控制各项开支,从而降低消耗、减少浪费现象,提高医院的经济效益,对于加强医院的内部建设有着重要意义。本文结合宜兴市医疗机构近年来实行全成本核算的现状,就如何进一步开展全成本核算工作进行探讨,对其他地区医疗机构开展全成本核算工作提供参考。
In recent years, with the gradual improvement of the market economy system in our country and the deepening reform of the medical and health system, the government subsidy to medical institutions shows a downward trend from the same period of last year. However, objectively, the operating costs of medical institutions have been on the rise. Therefore, their survival and development More and more dependent on their own medical services operating income. In this situation, through full cost accounting, we can analyze the composition of various costs and expenses, review the rationality of various medical expenditures, and take effective measures to control various expenditures so as to reduce consumption, reduce waste, and improve hospital’s Economic benefits, for strengthening the internal construction of the hospital is of great significance. In this paper, Yixing medical institutions in recent years the implementation of full cost accounting of the status quo on how to carry out full cost accounting work to explore other areas of medical institutions to carry out full cost accounting reference.