| 新《医院财务制度》下的军队医院成本管理 |
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| 引用本文： | 段光锋,史鸿翔,董晓明,蔡颖,范晓强.新《医院财务制度》下的军队医院成本管理[J].解放军医院管理杂志,2013(6):541-543. |
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| 作者姓名： | 段光锋 史鸿翔 董晓明 蔡颖 范晓强 |
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| 作者单位： | [1]第二军医大学卫生勤务学系卫生事业管理学教研室,上海200433 [2]解放军第477医院医务处,襄阳441003 [3]第三军医大学军事预防医学院,重庆400038 |
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| 摘 要： | 文章对国家新旧《医院财务制度》中成本管理内容的变化进行比较,分析军队医院成本管理中存在的问题,根据新制度的要求,对军队医院成本管理提出完善管理制度、优化管理机构设置、推进全成本核算和实施全程管理的建议。
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| 关 键 词： | 军队医院 成本核算 成本管理 |
Cost Management under New Hospital Financial System in the Military Hospital |
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| DUAN Guang-feng,SHI Hong-xiang,DONG Xiao-ming,CAI Ying,FAN Xiao-qiang.Cost Management under New Hospital Financial System in the Military Hospital[J].Hospital Administration Journal of Chinese People's Liberation Army,2013(6):541-543. |
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| Authors: | DUAN Guang-feng SHI Hong-xiang DONG Xiao-ming CAI Ying FAN Xiao-qiang |
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| Institution: | DUAN Guang - feng,SHI Hong - xiang, DONG Xiao - ming ,CAI Ying, FAN Xiao - qiang( 1. Depart- ment of Health Administration, Faculty of Military Health Service, Second Military Medical University, Shanghai 200433; 2. NO. 477 Hospital of PLA, Xiangyang 44：1003; 3. Faculty of Military Preventive Medicine, Third Military Medical University, Chongqing 400038) |
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| Abstract: | In this article the author compared the contents of cost management between the old and new hospital financial system, analyzed the problems in cost management in the military hospital. In accordance to the new system, countermeasures were brought out as improving management system, optimizing the management organization, advancing total cost accounting, and carrying out whole process management. |
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| Keywords: | military hospital cost accounting cost management |
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