国有医院成本核算与确定职工收入分配总量的研究  

Studying on the cost calculation of state ownership hospital and identify total amount of staff's income

作　　者：王光照[1] 卞正鹏[1] 王锦福[1] 

机构地区：[1]上海市卫生局,200002

出　　处：《中国卫生资源》2002年第2期62-65,共4页Chinese Health Resources

摘　　要：该文着重研究国有医院成本核算与确定职工收入分配总量的问题。通过阐述国有医院财务管理与会计核算的目标、任务和要求 ,对国有医院业务经济管理现状作出直观性分析和客观性评价 ;重点介绍了有关国家和地区医院财务管理、成本控制做法和管理理念 ;在分析目前医院实施工资性支出管理办法的基础上 ,着重提出了确定国有医院职工收入分配总量的改革方案 ,以供探讨。This paper deals with the cost calculation of state ownership hospital and identify total income of their employers. Through the identification of hospital financial mangement and the goal, their needs of accounting calculation.It can directly and objectively to evaluate the economic management situation of the hospital. It has been introduced financial management of state hospital, cost control and management concepts, analysis salary payment management, then to decide total amount of income proposal ih the state ownership hospital.

关 键 词：国有医院 成本核算 分配总量 成本配比分配法 职工收入 医院管理 

分 类 号：R197.322[医药卫生—卫生事业管理]