医院的成本核算,是对医院提供医疗保健等服务过程中所发生的各项费用和消耗进行的核算,借以反映和监督各项费用与消耗,计算医疗保健服务成本。成本管理是医院经济管理的重要组成部分,而成本核算则是成本管理的基础。 一、医院实行成本核算的原则 1.以社会效益为主,坚持优质服务、质量第一的原则。我国医院的公益性福利事业的性质,决定了医院的根本宗旨是防病治病、保护人民群众的健康,它在经济上接受国家和社会的资助,不承担上缴税金和利润的责任,只是按照国家的各项 The cost accounting of a hospital is the accounting of various costs and expenses incurred during the hospital’s provision of services such as health care, so as to reflect and supervise various expenses and consumption, and to calculate the cost of health care services. Cost management is an important part of hospital economic management, and cost accounting is the basis of cost management. First, the principle of the hospital to implement cost accounting 1. The main social benefits, adhere to the principle of quality service, quality first. The nature of public welfare welfare services in Chinese hospitals determines that the fundamental purpose of hospitals is to prevent and treat diseases and protect the health of the people. It is economically subsidized by the state and society and does not bear the responsibility for paying taxes and profits. Various countries