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长期以来,成本核算都是反映各级医院效益的重要基础,是医院经济管理工作的重心。随着改革的不断深化,加强成本核算管理就成了医院进一步走可持续发展道路的重要举措。本文通过阐述目前医院成本核算中存在的问题,有针对性的提出解决相关问题的对策,以期在实际操作中,使成本核算更加真实反映医院经济活动,为医院长远发展提供需要。
For a long time, cost accounting is an important basis for reflecting the effectiveness of hospitals at all levels, and is the focus of hospital economic management. With the continuous deepening of the reform, strengthening cost accounting management has become an important measure taken by hospitals to take the path of sustainable development. In this paper, we elaborate on the existing problems in the hospital cost accounting and put forward some countermeasures to solve the related problems in order to make the cost accounting more realistic to reflect the economic activities of hospitals and provide the necessary for the hospital’s long-term development.