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自2012年1月1日起,卫生系统全面实行新的会计制度,制度明确要求各医院实行成本核算,降低运行成本。新制度实施至今,成本核算工作仍没有从根本上得到足够的重视,没有真正参与到医院的经营管理中去。本文主要阐述医院成本核算的重要性以及提高成本核算信息的质量应注意问题,从而更好的参与医院管理,节约收支,良性发展。
Since January 1, 2012, the new full implementation of the health system accounting system, the system clearly requires that hospitals implement cost accounting and reduce operating costs. Since the implementation of the new system, the cost accounting work has still not got enough attention from the ground up, and has not really participated in the operation and management of the hospital. This article mainly expounds the importance of hospital cost accounting and the quality of cost accounting information should pay attention to the problem, so as to better participate in the hospital management, saving revenue, healthy development.