| 运用成本核算科学管理医院 |
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| 引用本文： | 马玲,吴燕里,苗茜. 运用成本核算科学管理医院[J]. 中国农村卫生事业管理, 2007, 27(6): 429-430 |
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| 作者姓名： | 马玲 吴燕里 苗茜 |
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| 作者单位： | 中国医学科学院整形外科医院,北京,100041 |
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| 摘 要： | 医院进行成本核算是加强医院科学管理的有效手段，也是完善激励机制的需要，它可以真实地反映医疗成本的投入，在减少设备资金投入的同时，使卫生资源得到更加有效合理的利用。医院成本核算对提高全院职工的服务意识、节约意识，为医院的经济效益提高与可持续发展提供坚实的保障，使医院在医疗市场竞争中竞争力得以加强。
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| 关 键 词： | 医院管理 成本核算 |
| 文章编号： | 1005-5916（2007）06-0429-02 |
| 收稿时间： | 2007-02-01 |
| 修稿时间： | 2007-02-01 |
Scientific management of hospital with cost accounting |
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| MA ling,WU yanli,MIAO qian. Scientific management of hospital with cost accounting[J]. Chinese Rural Health Service Administration, 2007, 27(6): 429-430 |
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| Authors: | MA ling WU yanli MIAO qian |
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| Affiliation: | Peking Union Medical College and Chinese Academy of Medical Sciences, Beijing 100041 |
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| Abstract: | Cost accounting is an effective method for hospital management. The hospital resources can be rationally utilized by way of lessening expenditure and controlling investment, and the distribution systems for workers may be improved. Cost accounting of hospital can enhance the saving and serving for the entire staff in hospital. The sustainable development and market competition for hospital will be reinforced. |
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| Keywords: | hospital management cost accounting |
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