加强医院成本核算管理 促进医院发展  

Strengthening Hospital Cost Accounting Management and Promoting Hospital Development

作　　者：赵锦辉[1] 

机构地区：[1]首都医科大学附属北京天坛医院,北京100050

出　　处：《经济研究导刊》2018年第15期107-110,共4页Economic Research Guide

摘　　要：随着社会主义市场经济的不断发展和新医改的不断深入,医院的经营管理理念也在不断地发生变化,成本管理正在逐渐引起越来越多医院的重视。最近几年里,成本核算已经成为医院管理改革的热门话题,在各级医院中得到了广泛的开展。然而由于缺乏科学理论的指导,在实践过程中仍然出现了很多问题。鉴于此,对医院成本核算的作用和意义进行阐述,指出医院成本核算的重点所在,并对医院成本核算中需要注意的几个问题进行分析。with the continuous development of the socialist market economy and the deepening of the new medical reform,the hospital management philosophy is constantly changing,cost management is gradually attracted more and more attention of the hospital.In recent years,cost accounting has become a hot topic in the reform of hospital management,and has been widely carried out in hospitals at all levels.However,due to the lack of guidance of scientific theory,there are still many problems in the process of practice.This paper expounds the function and significance of hospital cost accounting,points out the key point of hospital cost accounting,and analyzes several problems needing attention in hospital cost accounting.

关 键 词：医院 成本核算 管理 

分 类 号：F234.2[经济管理—会计学]