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当前我国大多数公立医院已基本实行了院科两级成本核算,积累了一定的理论基础与实践经验。但不少公立医院在核算后缺乏相应的成本分析与评价,只是为了核算而核算,对成本的内部构成、费用增长情况、成本的发生与其他指标的联系。因此,有必要对公立医院成本效益管理理论进行积极的探讨,在此基础上,构建一套能够真实反映公立医院成本效益管理的评价指标体系。
At present, most public hospitals in our country have basically implemented the two-stage cost accounting of the hospital department and accumulated some theoretical and practical experience. However, many public hospitals lack the corresponding cost analysis and evaluation after accounting, only accounting and accounting, the internal structure of costs, cost increases, the cost of occurrence and other indicators of contact. Therefore, it is necessary to actively explore the cost-benefit management theory of public hospitals. On this basis, a set of evaluation index system that can truly reflect the cost-benefit management of public hospitals is constructed.