摘要
《公立医院成本核算规范》的出台,为公立医院开展成本核算工作提供了基本遵循依据,同时,使医院成本核算的范围和口径发生了一定的变化。对此,提出相关思考建议,为公立医院更好地开展成本核算工作提供参考。
The promulgation of the Public Hospital Cost Accounting Regulation provided a basis for public hospitals to carry out cost accounting. Meanwhile, it changed the accounting scope(coverage and content) and caliber(organizational setup and responsibilities) to some extent. In this context, this study put forward some thinking and suggestions to provide reference for public hospitals to better carry out cost accounting.
作者
夏培勇
黄玲萍
XIA Pei-yong;HUANG Ling-ping(Shanghai Hospital Development Center,Shanghai 200041,China;不详)
基金
上海市会计学会2020年度学会重点科研项目(SHKJ2020ZD01)
上海国家会计学院智库研究项目(SNAIZK202001)。
关键词
成本核算
核算范围
核算口径
公立医院
cost accounting
accounting scope
accounting caliber
public hospital
