摘要
文章分析了公立医院成本核算中存在的问题,找出了影响公立医院成本核算的重要因素,并针对这些重要因素提出了一些可行的改进建议,从而帮助公立医院提升成本核算的水平。
The existing problems in the cost accounting of public hospitals are analyzed to explore the influencing factors of the cost accounting in public hospitals.Focused on the key factors,improvement suggestions are proposed to improve the level of cost accounting in public hospitals.
作者
肖颖
XIAO Ying(The Affiliated Hospital of Yunnan University,Kunming 650021,China)
出处
《中国卫生经济》
北大核心
2023年第3期91-93,96,共4页
Chinese Health Economics
关键词
公立医院
成本核算
影响因素
public hospital
cost accounting
influencing factor
