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近年来,随着我国医疗体制改革以及医疗预算体制改革的不断推进,医院的会计制度也进行了改革,进一步加强医院管理和监督,提高资金使用率。并且财务部和卫生部共同颁布了新《医院会计制度》和《医院财务制度》,新的制度不仅提高了医院的公益性,还完善了医院的各方面制度。本文将研究新医院会计制度对于医院成本管理的影响,并寻找更好的途径提高新医院会计制度下的医院成本管理。
In recent years, with the continuous reform of medical system reform and medical budget system in our country, the hospital’s accounting system has also been reformed to further strengthen the management and supervision of hospitals and increase the utilization rate of funds. And the Ministry of Finance and the Ministry of Health jointly promulgated the new “Hospital Accounting System” and “Hospital Financial System”. The new system not only improved the public welfare of the hospital, but also improved all aspects of the hospital system. This article will study the impact of the new hospital accounting system on hospital cost management and look for a better way to improve hospital cost management under the new hospital accounting system.