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随着新医院会计制度的颁布与实施,医疗市场的发展环境也随之改变,在新医保的不断推进中,强化新医院会计制度下全成本核算的重要性与紧迫性与日俱增。健全有效的全成本核算能够不断提高医院的管理能力以及管理水平,实现医院经济效益与社会效益的协调统一。本文旨在分析新医院会计制度中全成本核算的变化,进而提出在全成本核算中存在的问题以及优化措施,从而实现医院的长远发展。
With the promulgation and implementation of the new hospital accounting system, the development environment of the medical market also changes. With the continuous promotion of new medical insurance, the importance and urgency of enhancing full-cost accounting under the new hospital accounting system have been increasing day by day. Sound and effective full-cost accounting can continuously improve the hospital’s management ability and management level, and realize the harmonization of the hospital’s economic benefits and social benefits. The purpose of this paper is to analyze the changes of the full cost accounting in the new hospital accounting system, and to put forward the problems and the optimization measures in the whole cost accounting to realize the long-term development of the hospital.