江苏省开展医院成本核算与管理的探索

Exploration of the Hospital Cost Accounting and Management in Jiangsu Province

医院成本管理是医院经济管理的重要内容,成本核算是成本管理的方法与手段。根据深化医改的要求,江苏在医院成本管理方面进行了初步探索,提出了推进成本管理工作的设想,同时也对制约成本管理发展的有关因素进行了思考。

Cost management is an important part of economic management in hospital. Cost accounting is the method of cost management. According to the requirements of health reform, their cost management of hospitals conducted a preliminary exploration in Jiangsu, and proposed to promote the ideas of cost management. Meanwhile the relevant factors restricting the cost development were thought.