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随着我国对医疗事业的关注与改革,医疗体制的完善、医疗市场的扩大都获得了显著的成效,而这也给医院的内部财务成本核算及管理带来了更多的挑战与要求。同时也凸显了传统会计制度的不足。为此,本文从传统会计制度的不足出发,对新会计制度下医院成本核算及绩效考核展开了分析。
With the concern and reform of our country’s medical undertakings, the improvement of the medical system and the expansion of the medical market, remarkable achievements have been obtained. This poses more challenges and demands for the hospital’s internal financial cost accounting and management. It also highlights the deficiencies of the traditional accounting system. Therefore, based on the deficiency of the traditional accounting system, this article analyzes the hospital cost accounting and performance appraisal under the new accounting system.