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随着我国医疗卫生体制改革的不断深入,医院已经逐渐面向市场开展业务,有偿服务也在广泛实行。医院作为医疗市场竞争的经济主体必须加强经营管理与成本核算,才能在市场激烈的市场竞争中立于不败之地。医院管理进行企业化改革势在必行,因此我们必须按照新修订的《医院会计制度》积极推行全面成本核算管理。
With the continuous deepening of China’s medical and health system reform, the hospital has gradually started to carry out business for the market, paid services are also widely implemented. As the economic subject of the medical market competition, the hospital must strengthen the operation and management and costing to be invincible in the fierce market competition in the market. Hospital management reform is imperative, so we must actively implement the comprehensive costing management according to the newly revised “Hospital Accounting System.”