摘要
目前 ,实施成本核算是适应当前医院加强经营管理、搞好医疗资源合理配置、适应医疗市场竞争、完善激励机制、规范医疗管理的需要。朝阳医院的成本核算经历了 1997～ 1999年的不完善阶段到 2 0 0 0年以后的比较完善的阶段 ,通过成本核算 ,全院职工效益意识增强 ,树立了成本意识 ,抑制了科室争设备、空间、人力的现象 。
At present implementation of cost accounting is necessary for hospitals to strengthen operational management, rationally allocate medical resources, adapt to competitions on the medical market, perfect the excitation mechanism, and standardize medical management. Cost accounting in Chaoyang Hospital has transformed from an imperfect stage lasting from 1997 to 1999 to a fairly perfect stage dating from 2000. As a result of the implementation of cost accounting, the awareness of costs and effects on the part of the entire staff in the hospital has been enhanced, competition for equipment, space, manpower, etc. among the various departments has been restrained, and the outcome of the hospital has been markedly improved.
出处
《中华医院管理杂志》
2001年第11期651-652,共2页
Chinese Journal of Hospital Administration
