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新《医院财务制度》颁布后,对医院成本核算工作提出了更严格的要求,同时也对医院开展全成本核算指明了方向。本文对新《医院财务制度》执行两年后,我区医院成本核算工作开展情况进行调查,就新《医院财务制度》成本核算的规定及实务运用中主要存在的问题进行针对性研究,最终提出完善医院成本核算的思路和方法。
After the promulgation of the new “hospital financial system”, more stringent requirements have been put forward on the cost accounting of hospitals, and the direction has also been set for the hospital to carry out full cost accounting. This article investigates the implementation of hospital cost accounting in our district two years after the implementation of the new “hospital financial system”, and makes a targeted study on the major accounting rules and regulations of the cost accounting of the new “hospital financial system” and its practical application, and finally puts forward Improve the hospital cost accounting ideas and methods.