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随着市场经济在我国的确立和卫生事业改革的不断深入,医院要逐渐转向以提高社会效益和经济效益为主要内容的经营管理。成本核算就是在这一新形势下悄然而起且愈来愈受到各家医院的重视,并在各级医院逐步开展起来。现将我院试行分科成本核算的体会总结如下:
With the establishment of the market economy in China and the continuous deepening of the reform of the health care industry, hospitals must gradually turn to the management that focuses on improving social and economic benefits. Costing is under this new situation, and it has been increasingly taken care of by various hospitals and gradually developed at all levels of hospitals. The experience of sub-division cost accounting in our hospital is summarized as follows: