论文部分内容阅读
医疗卫生服务业若想要加入当今飞速发展的市场化经济竞争行列中,医院须通过会计与成本核算一体化的途径,凭借科学化管理的路子,则有望改变医院现阶段的状况并提高医院在市场化经济环境中的竞争力。当前,成本核算已是大多数医院行之有效的管理方式,该文对会计与成本核算、互联一体化等进行定义并展开相应的研讨。
If the medical and health service industry wants to join the fast-growing marketization economy competition, the hospital should go through the integration of accounting and costing and by virtue of scientific management, it is expected to change the state of the hospital and improve the hospital Market competitiveness in the economic environment. At present, costing has been an effective management method in most hospitals. This article defines accounting and costing, interconnection and integration, and discusses the relevant issues.