| 军队医院会计核算管理问题及对策 |
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| 引用本文： | 俞志坚,王晓鸣,唐志虎.军队医院会计核算管理问题及对策[J].解放军医院管理杂志,2007,14(2):132-133. |
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| 作者姓名： | 俞志坚 王晓鸣 唐志虎 |
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| 作者单位： | 1. 解放军73801部队财务处,无锡,214063
2. 解放军第413医院,舟山,316000 |
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| 摘 要： | 针对军队医院会计核算中存在的管理机制不健全、收支核算不全面、质量效益水平低等问题，作者提出要创新财经机制、转变管理思想、完全成本核算、科学考评控制，并且进行具体了规划。
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| 关 键 词： | 医院会计 成本核算 财经管理 |
| 文章编号： | 23907276 |
| 修稿时间： | 01 10 2006 12:00AM |
Problems and Measures of Accounting Management in Military Hospital |
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| YU Zhi-jian,WANG Xiao-ming,TANG Zhi-hu.Problems and Measures of Accounting Management in Military Hospital[J].Hospital Administration Journal of Chinese People's Liberation Army,2007,14(2):132-133. |
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| Authors: | YU Zhi-jian WANG Xiao-ming TANG Zhi-hu |
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| Institution: | Finance Department of PLA 73801 Troop, Wuxi 214063; ANo.413 Hospital of PLA, Zhoushan 316000 |
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| Abstract: | According to the problems in accounting management as distemperedness of management system,incom- pletely accounting in income and expend,and low efficiency,the author proposed some measures as reforming man- agement system,changing management though,applying overall accounting and evaluating scientifically.At last, the author lay out the programming. |
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| Keywords: | hospital accounting cost accounting finance management |
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