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伴随我国医疗体制不断改革深入,医疗市场竞争日趋激烈,公立医院要在竞争中发展,必须建立一套科学有效的管理机制,提高财务管理水平,通过成本核算和分析,降低医疗成本,达到利用医院有限资源为人民群众提供更优质的医疗保健服务的目的。因此,实行全成本核算是公立医院适应市场经济体制的必然选择。
With the deepening reform of medical system in our country, the increasingly fierce competition in the medical market and the development of the public hospital in the competition, we must establish a scientific and effective management mechanism to improve the financial management level, reduce the medical cost through the cost accounting and analysis, and achieve the goal of using the hospital Limited resources for the people to provide better health care services purposes. Therefore, the implementation of full cost accounting is the inevitable choice of public hospitals to adapt to market economy.