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成本核算在医院经济管理中的作用是值得被肯定的,医院作为相对独立的经营管理实体,同样也面临着市场经济管理中的许多难题。在当今的医疗制度改革发展下,控制相关的医疗成本,降低医疗费用与减轻群众经济负担已经成为医院决策者和财务管理部门对医院成本核算概念的新认识,在科学的制定医疗服务价格与完善医院补偿机制提供参考依据的情况下,也让人民群众享受到质优价廉的医疗卫生服务。
The role of cost accounting in hospital economic management deserves to be affirmed. As a relatively independent management entity, hospitals also face many problems in market economy management. Under the current reform and development of the medical system, controlling the related medical costs, reducing the medical expenses and alleviating the economic burden of the masses has become a new understanding of the hospital cost accounting concept by the hospital policy-makers and the financial management departments. In the scientific formulation of the price and perfection of medical services, Hospital compensation mechanism provides a reference basis for the case, but also allow people to enjoy the quality and cheap health care services.