军队医院科室成本核算的认识与思考

当前 ,中国医疗市场竞争激烈 ,军队医院要想立于不败之地 ,更好地为兵服务 ,实现“以人为本 ,科技领先”的建院目标 ,都离不开经济基础。要增加医院经济效益 ,必须首先加强医院成本核算管理 ,其中医疗科室成本核算则显得特别重要。作者就实施军队医院科室成本核算的意义、内容、方法 ,以及在核算中的相关问题进行探讨和思考。

The significance of cost accounting in military hospital department

Currently, competition in the market of health service of our country is very fierce. In this circumstance, realization of military hospital's development aim-focuse on people, leading position in technology-to provide better service armyman is depend on economic foundation. To increase economic benefit of hospital, it is necessary to intensify management of cost accounting first, in which cost accounting of clinical department is of especial importance. In this article, we probe into the significance, content, method and problems of cost accounting in clinical department of military hospital.