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结合同济医科大学附属同济医院运行机制改革实践,论述了实施全成本核算的指导思想、主要内容、实施方法和步骤以及取得的主要成效,提出了配合城镇职工医疗保险制度改革,进一步抓好全成本核算,促进医院改革深入发展的措施。
In conjunction with the reform of the operating mechanism of the Tongji Hospital Affiliated to Tongji Medical University, the guiding ideology, main content, implementation methods and steps of the implementation of the full cost accounting and the main achievements achieved were discussed. The reform of the medical insurance system for urban employees was proposed to further improve the overall cost. Accounting measures to promote the in-depth development of hospital reform.