军队医院实施全成本核算管理的探讨  

On full cost accounting in a military hospital

作　　者：陆灿明[1] 张琼[1] 

机构地区：[1]兰州军区乌鲁木齐总医院财经管理中心财务科,新疆乌鲁木齐830000

出　　处：《中国医学装备》2011年第10期53-55,共3页China Medical Equipment

摘　　要：目的:探讨某军队医院实施全成本核算管理。方法:通过医院成立全成本核算管理中心,以计算机信息、网络技术为依托,财经管理信息平台以"军卫一号"系统为基础,以医院会计规则为模式,以会计核算管理办法为准则,信息资源来源于信息管理平台。结果:促进医院建设,由单纯靠投入驱动向科技推动为主的转变,由外延扩张向内涵发展转变。结论:推动医院全面建设,健全管理机制,改进管理手段,为增进官兵健康、增强部队凝聚力和战斗力提供有力保障。Objective：To evaluate the implementation of full cost accounting in a military hospital.Methods：The hospital management center set up full-cost accounting by using computer information and network technology as the basis.The financial management information platform was established based on the ＂Military Health One＂ system.Meanwhile,the hospital accounting rules were used as a model for accounting management practices as the norm.Results：The promotion of investment in hospital construction by simply relying on technology to drive the main drive to shift from expansion to the extension of content development at the transition.Conclusion：Promoting the hospital building,a sound management system,improved management tools,health officers and men to promote,enhance cohesion and combat effectiveness of troops to provide effective protection.

关 键 词：军队医院 全成本核算 财务管理 

分 类 号：R197[医药卫生—卫生事业管理]