摘要
在我国医院的管理和维护工作中,大多数人都会把重心放到医疗治理工作中,而忽略了医院的另一项重要工作——财务管理中的成本核算与会计核算,这项工作的开展和运行影响着医院工作的秩序和部门运转,是医院开展工作的基础和前提。尤其是在医疗行业不断发展的当下,要想在激烈的市场竞争中保持自身的优势地位,医院必须重视财务管理中的成本核算与会计核算工作。以此,才能不断提升医院的功能与工作水平,保证医院在社会发展中的核心竞争力。
In the management and maintenance of hospitals in China,most people will focus on medical management,ignoring another important work of hospitals——cost accounting and accounting in financial management.The development and operation of this work affects the order and department operation of hospital work and is the basic premise of hospital work.In order to maintain a high position in the fierce market competition,hospitals must attach importance to cost accounting and accounting in financial management,To ensure the core competitiveness of hospitals in the development of social level.
作者
黄蠲
HUANG Juan(Nanchong Central Hospital,Nanchong 637000,China)
出处
《经济研究导刊》
2020年第25期114-115,共2页
Economic Research Guide
关键词
医院财务管理
成本核算
会计核算
应用价值
hospital financial management
cost accounting
accounting
application value