| 军队医院全成本核算问题及对策 |
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| 引用本文： | 但秀娟,王玉霞.军队医院全成本核算问题及对策[J].解放军医院管理杂志,2008,15(12):1134-1135. |
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| 作者姓名： | 但秀娟 王玉霞 |
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| 作者单位： | 解放军总医院第一附属医院卫生经济管理科,北京,100037 |
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| 摘 要： | 本文针对全成本核算存在理论依据不足、法规制度不健全、核算体系欠科学规范、基础工作薄弱等问题，提出了相应的管理策略，为调动医务人员积极性、促进医院可持续发展提供支持。
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| 关 键 词： | 医院 全成本核算 |
Problems and Solutions of Overall Hospital Cost Accounting |
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| DAN Xiu-juan,WANG Yu-xia.Problems and Solutions of Overall Hospital Cost Accounting[J].Hospital Administration Journal of Chinese People's Liberation Army,2008,15(12):1134-1135. |
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| Authors: | DAN Xiu-juan WANG Yu-xia |
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| Institution: | DAN Xiu -juan, WANG Yu -xia( Department of Medical Economy Management, First Affiliated Hospital of PLA General Hospital, Beijing 100037) |
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| Abstract: | According to the problems of applying overall accounting, as shortage in theory, rules, accounting system and the basic, the countermeasures were proposed to improve the development of the hospital. |
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| Keywords: | hospital overall cost accounting |
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