| 国有医院成本核算与确定职工收入分配总量的研究 |
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| 引用本文： | 王光照,卞正鹏,王锦福.国有医院成本核算与确定职工收入分配总量的研究[J].中国卫生资源,2002,5(2):62-65. |
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| 作者姓名： | 王光照 卞正鹏 王锦福 |
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| 作者单位： | 上海市卫生局,200002 |
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| 摘 要： | 该着重研究国有医院成本核算与确定职工收入分配总量的问题。通过阐述国有医院财务管理与会计核算的目标、任务和要求，对国有医院业务经济管理现状作出性分析和客观性评价；重点介绍了有关国家和地区医院财务管理、成本控制做法和管理理念；在分析目前医院实施工资性支出管理办法的基础上，着重提出了确定国有医院职工收入分配总量的改革方案，以供探讨。
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| 关 键 词： | 国有医院 成本核算 分配总量 成本配比分配法 职工收入 医院管理 |
| 修稿时间： | 2001年11月25 |
Studying on the cost calculation of state ownership hospital and identify total amount of staff's income |
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| Wang Guangzhao,Bian Zhengpeng,Wang Jinfu,Health Bureau of Sahnghai,Shanghai.Studying on the cost calculation of state ownership hospital and identify total amount of staff''''s income[J].Chinese Health Resources,2002,5(2):62-65. |
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| Authors: | Wang Guangzhao Bian Zhengpeng Wang Jinfu Health Bureau of Sahnghai Shanghai |
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| Institution: | Wang Guangzhao,Bian Zhengpeng,Wang Jinfu,Health Bureau of Sahnghai,Shanghai 200002 |
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| Abstract: | This paper deals with the cost calculation of state ownership hospital and identify total income of their employers. Through the identification of hospital financial mangement and the goal, their needs of accounting calculation.It can directly and objectively to evaluate the economic management situation of the hospital. It has been introduced financial management of state hospital, cost control and management concepts, analysis salary payment management, then to decide total amount of income proposal ih the state ownership hospital. |
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| Keywords: | State ownership hospital Cost calculation Total amount of salary Cost ratio distribution payment |
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