| 会计制度是医院成本核算的基础 |
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| 引用本文： | 张俊权,张欢,唐丽娜.会计制度是医院成本核算的基础[J].中国医院,2007,11(2):65-66. |
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| 作者姓名： | 张俊权 张欢 唐丽娜 |
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| 作者单位： | 河北医科大学石油临床医学院,065000,河北廊坊 |
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| 摘 要： | 成本核算是医院经营管理的重要工作,本文就医院现行财务制度在医院成本核算工作中存在的问题,提出了改进医院财会制度完善成本核算制度的思考。建议借鉴企业会计制度的核算方法,完善核算科目,增强抗风险能力和采用全面成本管理法。
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| 关 键 词： | 会计制度 成本核算 量化标准 |
| 修稿时间： | 2006年11月13 |
Accounting system was the foundation of hospital cost measuring |
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| ZHANG Junquan,ZHANG Huan,TANG Lina.Accounting system was the foundation of hospital cost measuring[J].Chinese Hospitals,2007,11(2):65-66. |
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| Authors: | ZHANG Junquan ZHANG Huan TANG Lina |
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| Abstract: | Cost measure was importance in hospital operation management.Based on the issues of current finance system in hospital cost measuring,some thoughts of improve hospital finance system to improve cost measuring were presented.The enterprise accounting system could be considered to perfect accounting subjects,strengthen risk management and implicate total cost management. |
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| Keywords: | accounting system cost measuring quantify standards |
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