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随着经济水平的快速发展,各行业不断加快发展脚步,企业制度不断完善,为与我国医疗制度改革相配合,加快会计制度在医院成本管理监督的运用,有效改善我国医院监督管理工作,提高医院资金使用效率,提升会计信息质量,本文从医院公益特点出发,对新医院会计制度下成本管理进行概述,总结医院会计进行成本管理的必要性,找到成本管理中存在的问题,并且提出合理化建立,以强化医院成本管理的重要性。
With the rapid development of economy, all walks of life are accelerating their development step by step. The enterprise system is constantly improving. In order to cooperate with the medical system reform in our country, we can speed up the application of the accounting system in hospital cost management and supervision, effectively improve our hospital supervision and management, This paper starts with the characteristics of hospital public welfare, summarizes the cost management in the new hospital accounting system, summarizes the necessity of cost management in hospital accounting, finds out the problems existing in the cost management, and puts forward that the rationalization establishment, To strengthen the importance of hospital cost management.