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随着社会主义市场经济和卫生事业改革的不断深化和完善,医疗市场竞争的日趋激励,成本核算已成为医院管理的一种重要手段和组成部分。医院通过实行成本核算,强化医务人员的成本意识和自身“造血”功能,通过医院各层面的有效管理,充分利用现有资源,开源节流;降低成本,增收节支;以较少的人力、物力和财力投入获得经济效益的最大化。因此,医院实行成本核算,对医院本身和卫生事业来说,不仅具有十分重要的现实意义,更具有深远的历史意义。
With the reform and deepening of the socialist market economy and health undertakings, the increasingly competitive medical market incentives, cost accounting has become an important means of hospital management and an integral part. Through the implementation of cost accounting, the hospital intensified the cost consciousness of medical personnel and its own function of “hematopoietic”, made full use of available resources and increased income and reduced expenditure through cost effective management at all levels of the hospital; reduced costs and increased income and reduced expenditure; Material and financial inputs to maximize the economic benefits. Therefore, the implementation of cost accounting in hospitals does not only have very important practical significance and far-reaching historical significance for the hospital itself and its public health undertakings.