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随着社会主义市场经济的不断发展,我国公立医院政策形势发生了很大的变化。我国的公立医院长期处于计划经济的管理形式,新制度的出现使医院成本核算面临着许多问题。在新制度下的公立医院在面对全成本核算面临的挑战的同时,急需一系列的对策来应付挑战。而最近颁发的《医院会计制度》在这个方面解决了一时之需,为医院科学的开展全成本核算提供重大的依据。依目前的医院管理状况来看,很难满足新制度的要求,因此来探索新的解决对策。
With the continuous development of the socialist market economy, the policy situation of public hospitals in our country has undergone great changes. The public hospitals in our country have long been in the management mode of planned economy. The advent of the new system has caused many problems in hospital cost accounting. Public hospitals under the new system are in urgent need of a series of measures to meet the challenge of full cost accounting. The recently issued “Hospital Accounting System” has solved the problem in this aspect and provided a significant basis for the hospital cosmology to carry out full cost accounting. According to the current state of hospital management, it is difficult to meet the requirements of the new system, so to explore new solutions.