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现阶段,在我国医疗卫生事业不断发展的背景下,医院等医疗卫生机构深化了对自身内部体制的改革。为了谋求长久、稳定的发展,医院等医疗卫生机构应当在自身经济方面加强管理。作为拥有社会公共服务效能的机构,医院若是只追求经济效益,就会导致自身形象受到损害。因此,为了保证自身能够长久、稳定的发展,医院就应当在自身会计成本核算方面加强管理,努力提升会计成本核算的水平,促使所获效益得到较为显著的提高。本文在分析医院会计成本核算工作问题的基础上,探讨了提高医院会计成本核算和效益的有效方式,以期能够推动医院进一步发展。
At this stage, under the background of the continuous development of medical and health undertakings in our country, medical and health institutions such as hospitals have deepened the reform of their own internal systems. In order to seek long-term and stable development, medical and health institutions such as hospitals should strengthen their management in their own economy. As an institution that has the effectiveness of social public services, if the hospital only pursues economic benefits, its own image will be harmed. Therefore, in order to ensure its long-term and steady development, the hospital should strengthen its management in its own accounting cost accounting, make efforts to raise the level of accounting cost accounting and promote the more obvious improvement of the obtained benefits. Based on the analysis of accounting cost accounting in hospitals, this paper discusses the effective ways to improve the accounting and cost accounting of hospitals and hopes to promote the further development of the hospital.