医院财务角度下医疗废弃物循环再利用处理研究

Research on Recycling Treatment of Medical Waste under Hospital Financial Angle

为实现医院经济效益与环境效益最大化,对医院财务核算目标、信息披露、核算内容、成本控制系统等方面进行调整。基于医院财务角度下医疗废弃物的循环再利用处理过程,在业绩评价、财务核算、信息披露方面的新特点,对医院财务角度下医疗废弃物循环再利用过程给出合理建议,通过制定专门财务信息披露与财务报告制度、建立专门账户设置、专人核算体制等方式,实现医疗废弃物循环再利用价值的最大化,提高医院经济效益。

In order to maximize the economic benefits and environmental benefits of the hospital,adjustments were made to the hospital＇s financial accounting objectives,information disclosure,accounting content,and cost control systems. Based on the financial recycling process of medical waste under the hospital＇s financial perspective,the new characteristics of performance evaluation,financial accounting,and information disclosure were analyzed to provide reasonable suggestions for the process of medical waste recycling and reuse under the financial perspective of the hospital. Information disclosure and financial reporting systems,the establishment of special account settings,special account systems,etc.,were analyzed to maximize the value of medical waste recycling and improve the economic benefits of the hospital.