新形势下我国医院成本核算工作的发展

在当前形势下,加强医院成本核算工作,有助于增强医护人员工作积极性,加强医院的竞争力,提高医院管理水平,促进医院持续稳定的发展.现阶段我国医院成本核算存在一些问题,如对新形式下成本核算工作认识不足、计算机的应用程度有待提高、忽视对管理费用的成本核算工作、对于事前和事中成本核算不够重视等.应继续向医院工作人员宣传成本核算观念,加快网络建设,提高医院成本核算电子化程度,积极借鉴与引进先进的成本核算理论和方法,逐步将现行的事后核算转变为事前和事中成本核算.

Development of Cost Accounting of Hospitals under New Situation in China

Under new situation,strengthening the cost accounting is useful to motivate the initiative of doctors and nurses,to enhance the competitiveness of hospitals,to improve the level of hospital management,and to promote the development of hospitals.This paper briefly summarized the existing problems of hospital cost accounting of our country such as insufficient understanding of the new phase of the cost accounting,a lower level of computer use in cost accounting,lack of range of cost accounting,and insufficient recognition to the advance work and procedure work and so on.Cost accounting concept should be broadcast to hospital staff,the level of hospital cost accounting computerization should be improved,advanced cost accounting theory and method should be introduced actively,and cost accounting of advance work and procedure work should also be developed.