摘要
随着卫生改革的不断深化,医疗机构需要不断更新观念,适应国家医改政策,加强医院成本核算管理,走优质、高效、低耗的可持续发展之路。本文就医院成本核算的含义与特点、存在的问题及加强医院成本核算的措施等作了阐述。
along with the deepening reform of the medical and health services, medical institutions need to continuously update the concept, to meet the needs of national health reform policy, strengthen the cost accounting of hospital management, follow the quality, efficient, low consumption of the sustainable and healthy development road. In this paper, the author has meaning and characteristics, hospital cost accounting cost accounting of hospital and strengthen the hospital cost accounting measures are elaborated.
出处
《内蒙古中医药》
2013年第16期99-100,共2页
Inner Mongolia Journal of Traditional Chinese Medicine
关键词
医院
成本核算
财务管理
:Hospital
cost accounting
financial management