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我国医疗体制改革给医院的发展带来了挑战和机遇,医院经营管理中的问题也随之凸现出来,本文着重探索如何通过进一步完善会计制度,建立合理的成本核算,使医院取得良好的经济效益。
The reform of the medical system in our country brings challenges and opportunities to the development of the hospital. The problems in the operation and management of the hospital also emerge. This paper focuses on how to make the hospital obtain good economic benefits by further improving the accounting system and establishing a reasonable cost accounting .