论文部分内容阅读
实行成本核算是医院适应市场经济发展的必然趋势,也是医疗服务进入市场参与竞争的必然结果。在市场经济条件下,面对卫生体制改革和激烈的市场竞争,医院能否运用科学的管理,提高医院的生命力和竞争力,已成了医院在市场竞争中成败的关键。成本核算作为企业经济管理的一种有效手段,在医院管理中如何发挥成效是医院管理者面临的重要课题。
The implementation of cost accounting is the inevitable trend of the hospital to adapt to the development of the market economy, but also the inevitable result of medical services entering the market to participate in the competition. Facing the reform of the health system and fierce market competition in the market economy, whether hospitals can apply scientific management to improve the vitality and competitiveness of hospitals has become the key to the success or failure of hospitals in the market competition. Cost accounting as an effective means of enterprise economic management, how to play an effective hospital management is an important issue facing hospital managers.