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改革开放后,我国的各项事业均得到了蓬勃的发展,在建筑行业开始了节能技术研究,在教育事业上也不断进行着新课程改革,在企业管理上的管理制度也不断地完善,当然除了这些地方之外,医疗保障制度也在不断地完善,为了使医院的管理制度与新经济体制下的市场经济相协调,需要对当代的医院成本核算思路进行改革探讨。全成本核算的制度符合新时期经济的发展规律,我们应该对其进行详细的研究。本文将主要从全成本核算制度在医院成本核算中发挥的巨大作用、全成本核算制度目前的问题以及全成本核算制度面对问题所要实施的措施这三个方面出发,对新时期医院成本核算的改革思路进行了探讨,希望本文提出的建议,对提高医院成本核算质量有所帮助。
After the reform and opening up, all kinds of undertakings in our country have enjoyed vigorous development. Energy-saving technology research has started in the construction industry. New educational reforms have been carried out in the education sector. The management system in business management has also been continuously improved. Of course In addition to these places, the medical security system is constantly being perfected. In order to harmonize the hospital management system with the market economy under the new economic system, it is necessary to reform the current thinking on hospital cost accounting. The system of full cost accounting complies with the law of economic development in the new era and we should conduct a detailed study on it. This article will be mainly from the three aspects of the huge cost of the full cost accounting system in the hospital costing, the current problems of the full cost accounting system and the measures that the full cost accounting system should face to implement, Reform ideas were discussed, I hope the recommendations made in this article, to improve the quality of hospital cost accounting helpful.