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改革开放以来,我国的经济水平得到了快速的发展,各行各业也都跟随时代的脚步迅速发展起来,企业的制度也在不断的完善中。为了配合我国医疗体制的改革,加强新医院会计制度下的医院成本管理与监督是一项非常重要的工作。医院的管理与监督得到好的改善,有利于提高资金的使用率。在我国医疗体制不断改革的今天,为了不断提高医院会计信息的质量,财政部门颁布了《新医院会计制度》、《医院财务制度》,这两项制度的颁布,不仅体现了医院的公益性特点,还对医院的成本管理做出了详细的规定。本文对新医院制度下的医院成本管理存在的问题进行了分析,针对出现的问题,提出了相应的解决对策,同时还介绍了新医院制度下加强医院成本管理的重要性。
Since the reform and opening up, China’s economic development has been rapid development, all walks of life also follow the pace of the rapid development of the times, the enterprise system is also constantly improving. In order to cope with the reform of China’s medical system, it is a very important task to strengthen the management and supervision of hospital costs under the new hospital accounting system. The management and supervision of the hospital have been well improved, which will help increase the utilization rate of funds. In the continuous reform of medical system in our country, in order to continuously improve the quality of hospital accounting information, the promulgation of the “new hospital accounting system” and “hospital financial system” by the financial department promulgated these two systems, which not only reflected the commonweal characteristics of the hospital , But also the hospital’s cost management made detailed provisions. This article analyzes the existing problems of hospital cost management under the new hospital system, and puts forward corresponding solutions to the problems. At the same time, it also introduces the importance of strengthening hospital cost management under the new hospital system.