| 新《医院财务制度》和《医院会计制度》下的成本核算研究 |
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| 引用本文： | 郑大喜. 新《医院财务制度》和《医院会计制度》下的成本核算研究[J]. 医学与社会, 2012, 25(9): 35-38 |
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| 作者姓名： | 郑大喜 |
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| 作者单位： | 华中科技大学同济医学院附属同济医院财务处,武汉,430030 |
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| 基金项目： | 国家自然科学基金项目“我国公立医院公益性财政补偿及其核算体系框架研究” |
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| 摘 要： | 新医改方案要求公立医院要加强成本核算与控制,定期开展医疗服务成本测算.分析新《医院财务制度》和《医院会计制度》成本管理的变化,给出加强公立医院成本核算与控制的一些措施.随着医改的推进,医院进行科室医疗项目成本、病种成本管理将是一种趋势.
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| 关 键 词： | 新医改 财务制度 成本核算 公立医院 |
Study on Cost Accounting under New Hospital Financial System and Hospital Accounting System |
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| Zheng Daxi. Study on Cost Accounting under New Hospital Financial System and Hospital Accounting System[J]. Medicine and Society, 2012, 25(9): 35-38 |
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| Authors: | Zheng Daxi |
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| Affiliation: | Zheng Daxi Tongji Hospital Affiliated to Tongji Medical College,HUST,Wuhan,430030 |
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| Abstract: | It requires that the public hospitals should strength the account and control of the cost,estimate the cost of medical services regularly in the project of the new medical reform.Changes of cost management in new hospital financial system and new hospital accounting system are analyzed.Suggestions on how to strengthen cost accounting and control are mentioned.With the development of health system reform,medical item cost management and single disease cost management will be a trend. |
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| Keywords: | New health care reform Financial system Cost accounting Public hospital |
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