医院成本核算中存在的问题与对策

The problems in hospital's cost calculation and the policies towards them

探讨了现行医院财务报表体系中存在的固定资产不提折旧,会计报表不能反映出固定资产的真实价值;结余无法反映成本与收入的配比关系,管理费用的分配不合理;无形资产的消耗无法记入成本等问题。提出医院开展成本核算的建议和方法,即建立科学的理财观念,实行成本管理制度;完善并改进现行财务报告制度;对无形资产按照重置成本法进行计价;合理选择标准成本的确定方法。

The article discusses that the hospital's financial statement system does not mention the depreciation of fixed assets, therefore,the financial statement does not reflect the true value of fixed assets; the balance does not reflect the relationship of cost and income, irrationaldistribution of managerial cost; the consumption of intangible assets is not included in cost. It outlines the suggestions and methods for hospitalsto conduct cost calculation, namely, to set up scientific conception to manage financial affairs and conduct cost management system; to improvethe current financial reporting system; the price of intangible assets should be calculated according to replacing cost method; the method todetermine standard cost should be selected rationally.