| 以贯彻“新制度”为契机 推进医院的改革与发展 |
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| 引用本文： | 吕有标,吴金良.以贯彻“新制度”为契机 推进医院的改革与发展[J].中国卫生经济,1999,18(12):14-16. |
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| 作者姓名： | 吕有标 吴金良 |
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| 作者单位： | [1]河南医科大学第三附属医院 [2]黑龙江省医院 |
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| 摘 要： | 新的《医院财务制度》和《医院会计制度》(以下简称“新制度”)的实施为医院的改革与发展提供了新的机遇。医院应以此为契机,认真贯彻落实“新制度”,完善分配方式,增加积累;加强成本核算,制定科学合理的成本标准;严格财产物资管理,确保国有资产安全;减少投资风险,提高投资效益。医院只有解决好这些问题,才能真正实现健康发展。
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| 关 键 词： | 分配方式 成本核算 资产管理 医院 改革 |
Taking the Implementation of the New Systems as Turning Point Actively Carry the reform and Development of Hospitals Forward |
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| lu Youbiao,Wu Jinliang et al.Taking the Implementation of the New Systems as Turning Point Actively Carry the reform and Development of Hospitals Forward[J].Chinese Health Economics,1999,18(12):14-16. |
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| Authors: | lu Youbiao Wu Jinliang |
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| Abstract: | The implementation of the new hospital financial system "and "hospital accounting system has provided new opportunities for the reform and development of hospitals. The two systems should be taken as a turning point and seriously carried out. Hospitals should perfect the distribution and increase the accumulative profit deduction and reserving; strengthen the cost accounting and set the reasonable scientific cost standard; rigorously enforce the assets management and ensure safety in the state property; reduce the risk and increase the income from investment. Only if hospitals successfully solve these problems, can they develop smoothly. |
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| Keywords: | distribution cost accounting assets management investment results |
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