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为了适应医院改革的需要,进一步提高医院财务核算和经济管理水平,根据卫生部和财政部制定的《医院财务管理办法》和《医院会计制度》的精神,从1989年开始,我院推行了医院财务改革,实行医疗成本核算,促使院属各科室挖掘潜力,努力增收节支,扩大职务范围,增加服务项目,提高设备,仪器使用率.取得了明显的社会效益和经济效益。一、确定成本核算的内容我们根据医院各部门的经济业务性质,将成本核算范围划分为医疗,药品、制剂加工三大类分别核
In order to meet the needs of the hospital reform and further improve the hospital’s financial accounting and economic management level, according to the “Financial Management Measures of the Hospital” and “Hospital Accounting System” formulated by the Ministry of Health and the Ministry of Finance, from 1989, Financial reform, the implementation of medical cost accounting, prompting the hospital departments to tap potential, efforts to increase revenue and reduce expenditure, expand the scope of duties, increase service projects, improve equipment, equipment utilization. Obtain significant social and economic benefits. First, to determine the contents of cost accounting According to the nature of the various departments of the hospital’s economic business, the scope of cost accounting will be divided into three categories of medical, pharmaceutical, pharmaceutical processing nuclear