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随着全军各医院全成本核算工作的深入开展,由于核算内容范围和数据提取口径不一致等原因引发的问题越来越多。尽快建立规范统一的军队医院全成本核算财务管理制度和科学的经济核算指标体系,规范医院医疗服务经济管理工作,对于提高军队医院科学发展质量非常重要。本文通过分析当前军队医院全成本核算管理现状,对军队医院全成本核算规范化管理的内容与方法提出建议,为总部机关、科研院校深入研究奠定基础,促进军队医院的全面建设。
With the deepening of the full cost accounting of all hospitals in the army, more and more problems arose due to inconsistencies in the scope of accounting content and data extraction. As soon as possible to establish a standardized uniform hospital cost accounting financial management system and scientific indicators of economic accounting system, standardize the hospital medical service economic management work, to improve the scientific development of the military hospital is very important. Based on the analysis of the present situation of the full cost accounting management in the military hospital, this paper puts forward some suggestions on the content and methods of the standardized management of the full cost accounting in the military hospital, which lays the foundation for further research on the headquarters and research institutes to promote the all-round construction of the military hospital.