摘要
在我国经济高质量发展的背景下,开展全面预算管理工作和成本核算工作非常重要,直接影响着公立医院的资金应用效率和成本控制效果等。文章基于我国经济高质量发展背景,提出了公立医院全面预算管理和成本核算的措施,旨在增强医院的预算管理效果和成本核算效果。
Under the background of high-quality economic development in China,it is very important to carry out comprehensive budget management and cost accounting,which directly affects the capital application efficiency and cost control effect of public hospitals.Based on the background of high-quality economic development in China,this paper proposes measures for comprehensive budget management and cost accounting in public hospitals to enhance the effectiveness of budget management and cost accounting in hospitals.
作者
闫华
YAN Hua(Kashgar First People's Hospital)
出处
《当代会计》
2022年第21期70-72,共3页
Contemporary Accounting
关键词
公立医院
全面预算管理
成本核算
public hospitals
comprehensive budget management
cost accounting