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随着人类社会发展的日新月异与科学技术水平的不断进步,医院成为国家社会福利政策实施的重要机构之一,改变了原先医院以过得高额利润为主要目的企业性质单位为主要为人民提供医疗服务的事业性质单位,所以医院本质的根本变革昭示着医院的管理模式也应该与时俱进,真正能够运行一套符合医院本身的管理与控制模式。全成本核算模式作为一种具理论创新性与现实可行性的医院管理全新模式,必将得到广泛推广与应用。
With the rapid development of human society and the continuous improvement of science and technology, the hospital has become one of the important institutions for the implementation of the national social welfare policy, which has changed the original hospital to obtain high profits for the main purpose of the enterprise nature of units as the main provision of medical treatment for the people Services, nature of the unit, so the fundamental changes in the nature of the hospital shows that the hospital’s management model should also be advancing with the times, really able to run a set in line with the hospital’s own management and control model. As a new model of hospital management with theoretical innovation and realistic feasibility, the full cost accounting model is bound to be widely promoted and applied.