基层医疗机构全成本核算相关问题探讨

Discussion on Related Issues of Total Cost Accounting in Primary Medical Institutions

基层医疗卫生机构面向服务辐射区域的居民提供基本公共卫生服务和基本医疗服务,政府及相关部门加强宏观调控和导向,把更多的财力、物力投向基层。因此,基层医疗机构加强财务管理工作对促进该单位的长远发展、医疗机构内部管理的提升所起到重要作用。部分基层医疗机构已开始采用全成本核算体系,但在具体实施过程中仍存在许多问题。该文就基层医疗机构实行全成本核算的相关问题展开讨论。

Primary medical and health institutions provide basic public health services and basic medical services to residents in the service radiation area.The government and relevant departments have strengthened macro-control and guidance,and invested more financial and material resources at the grassroots level.Therefore,the strengthening of financial management in primary medical institutions plays an important role in promoting the long-term development of the unit and improving the internal management of medical institutions.Some primary medical institutions have begun to adopt a full cost accounting system,but there are still many problems in the specific implementation process.The article discusses the issues related to the implementation of full cost accounting in primary medical institutions.