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成本管理是医院财务管理中的重要内容,成本核算则是成本管理中的核心环节。以往的财务会计制度已经不能满足当前经济发展的新形势,我国对此也非常关注,并且推行了新财务会计制度。新财务会计制度对医院成本核算提出了很多新的要求,这对于医院而言不仅是挑战,同时也是巨大的发展机遇。基于此,对新财务会计制度下医院成本核算进行深入探讨,希望对相关人员有所启示,促进医院成本核算体系改革,满足当前社会经济发展的实际需求。
Cost management is an important part of hospital financial management, and cost accounting is the core of cost management. The past financial accounting system has been unable to meet the new situation of the current economic development, our country is also very concerned about this, and the implementation of the new financial accounting system. The new financial accounting system put forward many new requirements for hospital costing, which is not only a challenge for hospitals but also a great opportunity for development. Based on this, the hospital under the new financial accounting system cost accounting in-depth discussion, hoping to enlighten the relevant personnel to promote the hospital cost accounting system reform to meet the actual needs of the current social and economic development.