新财务会计制度下医院成本核算的探讨与实践  

Discussion and Practice of Hospital Cost Accounting under New Financial Accounting System

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8期173-175,共3页Economic Research Guide

摘　　要：在新医改的冲击下,医院收入结构面临转型,这也使得医院成本核算受到了更多的关注。医院应如何应对财务会计制度的变革,尽快适应新财务会计制度,确保医院成本核算工作的有序进行,成为了一个值得探讨和研究的话题。基于此,对新财务会计制度下如何开展成本核算工作进行了研究,对成本核算的各个环节进行了介绍,指出了当前医院成本核算的问题所在,并针对于新财务会计制度带来的影响提出相应的改进方法。Under the impact of the new medical reform,the hospital income structure is facing the transformation,which also makes the hospital cost accounting has received more attention.How should the hospital cope with the reform of the financial accounting system,as soon as possible to adapt to the new financial accounting system to ensure that the hospital cost accounting work in an orderly manner,has become a topic worthy of discussion and research.This paper introduces how to carry out cost accounting under the new financial accounting system,introduces the various aspects of cost accounting,points out the current problem of hospital cost accounting,and puts forward the corresponding impact on the new financial accounting system.ways to improve.

关 键 词：新财务会计制度 医院 成本核算 

分 类 号：R197.322[医药卫生—卫生事业管理]