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一、二级成本核算产生的背景和条件党的十一届三中全会以后,作为指导经济体制改革的社会主义商品经济理论,为医疗机构实行经济管理提供了理论依据。医院在整个社会经济体系中的地位和生产经营活动的本质,可以概括为以下两点: 第一,医院属于劳务生产的第三产业。它的劳务产品与整个社会的物质产品、精神产品、劳务产品的产生、交换、分配和消费相互联系,不可分割。医疗服务以一种特殊商品的形式,必须参与市场交换才能实现其价值。因此,医院就拥有相对独立的物质利益,具有经济组织的明显特点。
The Background and Conditions of the First and Second Level Cost Accounting After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, as the theory of socialist commodity economy to guide the reform of the economic system, it provided a theoretical basis for the economic management of medical institutions. The status of hospitals in the entire socio-economic system and the nature of production and operation activities can be summarized as the following two points: First, hospitals are the third industry for labor service production. Its labor products are inseparable from the production, exchange, distribution, and consumption of material products, spiritual products, and labor products of the entire society. Medical services, in the form of a special commodity, must participate in the market exchange in order to realize its value. Therefore, hospitals have relatively independent material interests and have obvious characteristics of economic organization.