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由于当下的医疗机制改革一直在不断深入,使得医院的财务情况渐渐开始向透明化以及公开化发展,使得原先的财务机制已没办法和新的客观需求相互适应,致使资源的利用效率越来越低。对于这种状况,一定要通过成本核算进一步去管理医院的财务,故而这是当下医疗改革之中的关键。
As the current reform of the medical mechanism has been continuously deepening, the financial situation of the hospital is gradually beginning to be transparent and open to the public. As a result, the original financial mechanism has no way of adapting to each other’s new objective needs, resulting in more and more efficient use of resources low. For this situation, we must go further through the cost accounting to manage the hospital’s financial, so this is the key to the current health care reform.