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本文通过对国有医院经济管理现状的分析,提出了在国有医院内部经济管理中实施管理会计技术方法的构想。目的是通过国有医院科室收入、成本及贡献毛益的分析,有效的监督国有医院二级科室对医院资源运用的状况,使国有医院各级管理人员对自己的行为和业绩负起责任,建立一个有效的国有医院内部监控模式,从而提高医院管理水平。
Based on the analysis of the status quo of state-owned hospitals’ economic management, this paper puts forward the idea of implementing management accounting techniques in the internal economic management of state-owned hospitals. The purpose is to effectively monitor the status of the use of hospital resources by the secondary departments of state-owned hospitals through the analysis of revenues, costs, and contribution gains of state-owned hospitals, so that managers at all levels of state-owned hospitals can take responsibility for their own behavior and performance and establish a An effective state-owned hospital internal control model to improve hospital management.