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军队医院全成本核算的问题及对策
引用本文:杨虞铭,段芳.军队医院全成本核算的问题及对策[J].解放军医院管理杂志,2012,19(5):450-451.
作者姓名:杨虞铭  段芳
作者单位:南京军区庐山疗养院财经管理中心,九江332000
摘    要:随着国家医药卫生体制改革的深入,军队医院必须在整体规模和技术力量建设的基础上狠抓全成本核算。本文分析军队医院全成本核算存在的问题,并提出相应对策。

关 键 词:军队医院  全成本核算

Problem and Countermeasures of Total Cost Accounting in Military Hospital
YANG Yu- ming,DUAN Fang.Problem and Countermeasures of Total Cost Accounting in Military Hospital[J].Hospital Administration Journal of Chinese People's Liberation Army,2012,19(5):450-451.
Authors:YANG Yu- ming  DUAN Fang
Institution:(Financial Management Center, Lushan Sanatorium, Nanjing Military Command Area, Jiujiang 332000)
Abstract:With the deep reform of state medical health system, it is necessary to strengthen total cost accounting on the basis of overall scale and technical force construction. Furthermore, the author analyzed the problems and countermeasure of total cost accounting in military hospitals.
Keywords:military hospital  total cost accounting
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