摘要
医院全成本核算对推进公立医院改革有着重要的作用和现实的意义。为适用新的医院会计制度和财务制度,提高医院的经济管理水平,我院积极探索构建医院全成本核算体系。文章以系统论为指导思想,从构建全成本核算体系的思路入手,介绍我院全成本核算体系及其特点,并结合当前应用情况进行总结,为医院全成本核算体系的发展与改进提供指导意见。
In order to promote the reform of public hospitals, medical total cost accounting has important and realistic significance. In order to apply the new accounting system and financial regulations, and to improve the level of economic management, we have ex- plored and built the accounting system of hospital total cost constructively. Using the system theory as the guiding ideology and starting with the thought of building the accounting system of hospital total cost, the thesis recommends the features of the accounting system of total cost and summarizes the current adoption scenario. The thesis come up with the guidance on behalf of brushing up this theory.
出处
《中国卫生经济》
北大核心
2011年第12期86-88,共3页
Chinese Health Economics
基金
黑龙江卫生厅科研课题资助(2009-096)
关键词
系统论
成本
全成本核算
systematology
cost
full cost accounting
