对医院成本核算管理的探讨

Discussion about the cost accounting management in the hospital

随着社会主义市场经济的深入开展,卫生事业改革的步伐不断加快。我国医疗市场经济体制的建立、城镇职工医疗保险及新型农村合作医疗保险制度的全面推行、药品价格的改革、区域卫生规划的实施、社区卫生服务网络的建立,以及广大人民群众日益增长的医疗需求,要求医院不断提高技术水平、服务水平、效益水平,在竞争中求生存、求发展、求创新。

With the deepening of the socialist market economy and health care reform has been accelerated the pace of our medical establishment of a market economy, medical insurance for urban workers in rural areas and new cooperative medical service insurance system, the full implementation of the reform of prices of medicines and Regional health planning the implementation of the community health service network set up, and the people＇s increasing demand for hospital treatment, and continually upgrade their technology and service level, benefits, in the competition for survival, development and innovation.