医疗机构全成本核算研究与实践

Research and practice on total cost accounting of medical institutions

为了公立医院进一步严格地做预算管理,规范收支管理,加强成本核算与控制,科学测算医疗服务成本,强化绩效考评,系统评价医院经济运行及医疗服务效率,需要制定与新医院会计制度相适应的新的《成本核算管理制度》。本文结合实际工作,对成本核算具体内容提出自己的浅见,以期共同探讨。

In order to further control budget management in public hospital,regulate the management of revenue and expenditure,strengthen cost accounting and control,scientifically estimate the cost of medical service,strengthen performance evaluation,systematically evaluate hospital economic operation and efficiency of medical service,we need to develop a new “cost accounting management system” adapted to the new hospital accounting system.In this paper,combined with the actual work,we put forward our own views on the specific content of cost accounting,in order to discuss.