医生多点执业后医院成本核算改革方向探讨  

Discussion on the reform direction of hospital cost accounting in the practice of doctor multi-sited license

作　　者：伊华俊[1] 

机构地区：[1]温州医科大学附属第二医院,浙江温州325000

出　　处：《卫生经济研究》2015年第12期25-28,共4页

摘　　要：随着医生多点执业的推进,医院成本核算改革势在必行。通过重新设定成本中心、完善责任考核机制来实现成本核算改革,有利于医院经营管理,为将来的医生多点执业做好了必要的准备。With the advance of doctor multi-sited license, the reform of hospital cost accounting is imperative.It is conducive to the hospital management, achieving cost accounting reform and doing the necessary preparation for the future doctor multi-sited license by resetting the cost center and improving the responsibility assessment mechanism.

关 键 词：多点执业 床位打通 成本中心 成本核算 成本核算改革 

分 类 号：R197.322[医药卫生—卫生事业管理]