新《医院财务制度》和《医院会计制度》下公立医院全成本核算与会计支出的勾稽关系

Articulation Relationship Between Full Cost and Accounting Spending of Public Hospitals under New Hospital Financial System and Hospital Accounting System

财政部2010年底颁布了新版《医院财务制度》和《医院会计制度》。新制度对公立医院进一步加强成本核算与控制提出了明确要求。由于医院会计支出范畴和内涵发生了变化,医院全成本核算也应作相应调整,以适应新制度的要求。文章从财务管理的角度探讨公立医院如何有效构建全成本核算体系并保持与会计支出间的勾稽关系。

The Ministry of Finance issued a new version of New Hospital Financial System and Hospital Accounting System at the end of 2010. The new version puts forward clear requirements on cost accounting and management. The scope and connotation of hospital accounting expenditure have changed at the same time. Hospitals should adjust cost management to meet the needs of the new version. The thesis discusses on how to build and maintain a full cost management system effectively and keep it relative to hospital expenditure from finance management.