新财务会计制度下医院成本核算的探讨与实践

Discussion and Practice on Hospital Cost Accounting under the New Finance and Accounting System

卫生部和财政部于2010年对原有的《医院财务制度》和《医院会计制度》进行了全面修订,实现了与企业会计准则部分接轨。与此相对应的是,已经开展全成本核算工作的医院,需要根据新的制度对成本核算的相关内容与细节进行相应的调整与完善。原有的《医院财务制度》和《医院会计制度》对成本核算的相关规定非常笼统,只是初步提出了医院需要进行成本核算,成本对象的划分不够科学,对医院开展成本核算工作缺乏现实指导意义。新的《医院财务制度》对医院开展成本核算工作起到了明确的指导作用,充实了成本分析和控制的内容。通过分析新的《医院财务制度》和《医院会计制度》在成本核算方面所涉及的变化与调整,结合成本核算的实践经验,对相关问题进行了深入的研究与探讨。

Ministry of Public Health and the Ministry of Finance have revised the former version of The Hospital Finance System and HospitalAccounting System in 2010. The practice has achieved the integration of the hospital accounting with the enterprise accounting standards. Accordingly, the hospitals, ,which have carried on the cost accounting, needs adjusting and perfecting the related content and details of the cost accounting system according to the new systems. Cost accounting in former The Hospital Finance System and The Hospital Accounting System are very general. That hospital needs cost accounty is necessary is initially proposed. The division of cost object isn＇t scientific, and it lacks guidance significance for cost accounting work in the hospital. New Hospital Finance System and Hospital Accounting System have clear guidance effect and enrich the content of cost analysis and control. By analyzing the change and adjustment on cost accounting in the new version of The Hospital Finance System and The Hospital Accounting System and combing with practical experience on cost accounting of our hospital, further research and dis- cussion on the related issues are made.