| 医疗成本核算研究现况与思考 |
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| 引用本文： | 秦其荣,潘爱斌,江启成.医疗成本核算研究现况与思考[J].中国卫生事业管理,2004,20(12):742-744. |
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| 作者姓名： | 秦其荣 潘爱斌 江启成 |
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| 作者单位： | 1. 安徽医科大学卫生管理学院,安徽,合肥,230032
2. 铜陵市第四人民医院,安徽,铜陵,244000 |
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| 基金项目： | 安徽省铜陵市科技局科研项目 |
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| 摘 要： | 医疗成本研究是医院管理的一项重要工作,实行成本核算是医院适应市场经济发展的客观要求.随着医疗体制改革和医疗保险制度改革的深入,医院正面临着日益严峻的挑战.文章介绍了国内医疗成本核算研究的现况及其存在的问题,探讨了医院经营的成本核算策略及其发展趋势,为进一步提高医院经营管理提供理论参考.
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| 关 键 词： | 医疗成本 核算 分析 |
| 文章编号： | 1004-4663(2004)12-0742-03 |
| 修稿时间： | 2004年7月20日 |
Investigating Actuality and Thoughts of Cost Accounting in Medical Service |
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| Qin Qirong,et al College of Health Management,Anhui University of Medical Science,Anhui Province,P.R. China..Investigating Actuality and Thoughts of Cost Accounting in Medical Service[J].Chinese Health Service Management,2004,20(12):742-744. |
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| Authors: | Qin Qirong College of Health Management Anhui University of Medical Science Anhui Province PR China |
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| Abstract: | The study of cost accounting in medical service is an important work to hospital management. Cost accounting is the objective need that hospital fit the development of market economy. With the development of medical treatment system reform and medical insurance system reform, hospitals are facing increasingly severe challenges. This paper introduced domestic actuality and problems about cost accounting in medical services, and discussed strategies and developing trend of it, and provided theory consults for further improving the hospital management. |
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| Keywords: | Cost in Medical Services Account Analysis |
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