论文部分内容阅读
目前,我国经济体制改革的大趋势强烈地冲击着卫生事业的改革和发展。新的形势要求医院必须加强内部管理,使之在商品经济的大环境中生存、竞争、发展。为此,在医院经济管理方面单纯依靠传统的财务会计是不够的,应积极推行并健全管理会计,发挥管理会计的作用,以不断提高医院管理水平,使卫生经济改革稳步发展。(一)运用管理会计的变动成本法,测算卫生劳务成本,明确卫生劳务成本的组成,分析影响卫生劳务成本的主要因素,确定提高社会效益和经济效益的最佳方案。
At present, the general trend of China’s economic restructuring has strongly impacted the reform and development of the health sector. The new situation requires that hospitals must strengthen internal management so that they can survive, compete, and develop in the context of the commodity economy. For this reason, simply relying on traditional financial accounting in the economic management of hospitals is not enough, and management accounting should be actively promoted and improved, and the role of management accounting should be brought into play so as to continuously improve the level of hospital management and make the health economic reform develop steadily. (1) Using the variable cost method of management accounting to calculate the cost of the health service, clarify the composition of the cost of the health service, analyze the main factors affecting the cost of the health service, and determine the best plan for improving the social and economic benefits.