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目前在大力提倡为人民解决“看病贵,看病难”的问题的社会背景下,医院的发展前景也面临着巨大的挑战,因此,在医院内部开展医疗项目的成本核算成了目前医疗体制改革及促进医疗事业健康发展的必然要求。本文通过对医院的医疗服务项目成本的必要性进行了说明,并分析了目前医疗服务项目成本核算存在的一些问题,提出成本核算的相关有效对策,希望能对医疗体制改革及医院发展有所帮助。
At present, under the social background of vigorously promoting the people’s solution to the problem of “getting expensive medical care and seeing a doctor hard,” the development prospect of the hospital is also faced with tremendous challenges. Therefore, the cost accounting of medical projects carried out in hospitals has become the current medical system The inevitable requirement of reforming and promoting the healthy development of medical undertakings. This article explains the necessity of the cost of medical service project in hospital and analyzes some existing problems in cost accounting of medical service project and puts forward some effective countermeasures of cost accounting in the hope of helping the medical system reform and hospital development. .