摘要
新医院财务会计制度2012年开始实施,经过几年的推广,不少县级医院已经按照制度要求,采用手工、电子表或软件程序,进行成本核算,但距《操作办法》的规定要求还存在一定的差距。县级医院应加快信息化进程,以快速提高医院精细化成本管理水平,达到县级公立医院改革的目标。
The new Hospital Finance and Accounting Regulation has been implemented since 2012. Some of county hospital has carried out cost accounting by hand accounting, electronic accounting and information system according to the requirement of regulation. But it still some gaps between the requirement and the real situation. It needs to accelerate information system and improve lean management to achieve the goals of county hospital reform.
出处
《中国医院》
2016年第4期72-75,共4页
Chinese Hospitals
关键词
县级公立医院
医院成本核算
医院财务
county hospital
hospital cost accounting
hospital finance
