军队医院全成本核算探究  

作　　者：张孟[1] 李洁[1] 汤海[1] 

机构地区：[1]中国人民解放军117医院

出　　处：《企业经济》2013年第5期56-59,共4页Enterprise Economy

摘　　要：医院实行全成本核算是医院经济管理中的一项重大改革,军队医院全成本核算对降低医院经营成本具有重要的意义。随着医疗卫生改革的不断深化,传统的医院全成本核算管理模式已不适应形势发展的需要,新形势下的军队医院全成本核算,对军队医院全成本核算提出了新的要求。本文从军队医院成本核算的现状入手,在剖析军队医院成本核算存在问题的基础上,探讨了我国医院全成本核算体系的具体设计,以期指导军队医院的全成本核算。The implementation of total cost accounting in hospitals is a major reform in hospital economic management, and total cost accounting of military hospitals is of great significance in reducing operating costs of hospitals. With the deepening of the health system reform, traditional cost accounting management modes of hospitals will no longer meet the needs of the devel- opment, and under the new situation, the total cost accounting of military hospitals has brought forward new demands to military hospitals. From the current situation of military hospitals, this paper dissects the existing problems of the total cost accounting in military hospitals and explores the concrete design of the total cost accounting of military hospitals as to provide a reference for military hospitals.

关 键 词：军队医院 财务管理 全成本核算 

分 类 号：F275.3[经济管理—企业管理]