军队医院全成本核算管理改革实践  

Reform of Total Cost Accounting Management in Military Hospitals

作　　者：刘其芹[1] 唐志虎 胡进秋[1] 

机构地区：[1]解放军第101医院财经中心 [2]解放军73801部队财务处

出　　处：《解放军医院管理杂志》2015年第1期17-18,27,共3页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：军队医院是以收容治疗伤病员为主的军队医疗保健机构。军队医院全成本核算管理,就是对医院整个经济运行中各项成本费用进行计划、核算、反映、监督、控制、预测的一种经济管理行为和方法,是加强科学管理,提高医院建设质量效益的有效手段。全军医院成本核算管理由无形到成形、由建立到健全,走过了一条漫长的发展之路;各级加大改革力度,加快改革步伐,在更新管理观念,提高成本意识,节约社会资源,取得明显成效。在新的起点上,加强核算管理改革,有利于加速提升医院军事经济效益。Military hospitals are the organizations to admit and treat patients. Total cost accounting management in military hospitals is one economic management behavior and method,which includes planning,accounting,reflecting,supervising,controlling and predicting various costs throughout the hospital economic operation,and it is also an effective mean to strengthen the quality and benefit of hospital construction. The development of total cost accounting management has showed a trend as from unshaped to shaped,from establishment to development. At present,we should accelerate the reform,renew the management concept,improve cost awareness and save social resources,thus to promote of the military and economic benefits of military hospitals.

关 键 词：军队医院 成本核算管理 实践思考 

分 类 号：R197.32[医药卫生—卫生事业管理]