论文部分内容阅读
当前,医院经济成本核算还处于起步阶段,成本核算机制还不够完善,成本核算体系存在漏洞,成本公摊不够科学、成本核算与资金分配结合不紧密,若不及时给予解决与完善,将有碍于医院的持续发展。鉴于此,本文主要就医院经济成本核算的内涵和原则做简要分析,并针对成本核算过程中存在的问题提出一些解决对策,以期能促进医院的健康发展。
At present, the hospital economic cost accounting is still in its infancy, the cost accounting mechanism is still not perfect, there are loopholes in the cost accounting system, the cost pooling is not scientific enough, and the cost accounting and capital allocation are not closely integrated. Failure to give timely solutions and perfection will hinder Continued development in hospitals. In view of this, this article mainly analyzes the connotation and principle of the hospital cost of economic accounting, and puts forward some solutions to the problems existing in the process of cost accounting in order to promote the healthy development of the hospital.