新医院财务制度下医院成本核算和管理探讨

降低医疗成本,提高效率,是新医改背景下公立医院必须关注的重点内容。新医院财务制度明确提出,"加强经济管理,强化成本核算,实施绩效考核,提高资金使用效益"是医院财务管理的主要任务之一。在新医院财务制度下,公立医院应该强化基础工作,加强成本管理,使资源得到有效利用,以增强自身的核心竞争力。

A Discussion on Hospital Cost Accounting and Management under the New System

Reducing health care costs,improving efficiency,health reform is concerned about public hospitals under the conditions of cost accounting.New financial accounting system in hospital clearly stated,"Strengthening economic management,strengthening cost accounting,implementing of performance appraisal,improving capital efficiency are the main tasks".Under the new system of cost accounting,hospitals should strengthen the basic work to strengthen the cost management,the hospital’s resources should be most effectively used to enhance the core competitiveness of the hospital.