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医疗机构实行全成本核算,能够为财政、物价等部门提供真实、准确的成本资料,使其能够制定合理的医疗服务收费标准;有利于强化医疗机构的成本费用意识,杜绝浪费,鼓励职工在以全社会效益为重的原则下讲求经济效益;使医疗机构逐步适应社会主义市场经济,增强自身竞争能力。医疗机构实行全成本核算的可行性如下:
The implementation of full-cost medical institutions, to finance, prices and other departments to provide real and accurate cost information to enable them to develop reasonable fees for medical services; help to strengthen the cost awareness of medical institutions to eliminate waste and encourage workers in the Under the principle of focusing on the overall social benefits, emphasis should be placed on economic benefits; medical institutions should be gradually adapted to the socialist market economy and their own competitiveness should be enhanced. The feasibility of implementing full cost accounting in medical institutions is as follows: