医院院级成本核算的设计思想及应用效果

Design of the Hospital Level Cost Accounting and Its Effectiveness

在激烈的市场竞争中，部队医院如何解决为部队服务与发展建设医院的矛盾，如何真正做到在严格、合理核算的前提下，做到优质、高效、低耗性医疗服务？我们在“军字一号”工程应用的基础上开发了“医院院级成本核算”系统，把会计账物与微机医疗收费系统管理全部实现自动化管理。

Under me Intensive competing of the medical market，military hospitals how to deal with the contradiction between the development of the hospital and serving the army，how to strictly and reasonably make the cost accounting as to guarantee the high quality，high efficiency and low cost medical service． Based on the“No Military”project，we developed the hospital level cost accounting system which auto－ mated the accounting and the charging system．