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随着经济的日益发展和医疗体制的不断深化,我国的医疗服务市场竞争也愈来愈激烈,在新医改提出“改革公立医院监管机制”要求的政策下,对医疗机构财务和成本核算进行分析与探讨具有非常重要的作用。尤其是通过对比新旧财会制度与成本核算间的差异,更能暴露出原有的医院财会制度的诸多隐患和弊端,所以完善公立医疗机构成本核算机制仍是重中之重。文章通过对公立医疗机构在新财会制度下成本核算机制的研究,探究了该机制存在的问题并提出了几点相关建议,加强财务管理的监管机制,有效地使用各类资本,促进公立医疗机构的经营效益。
With the continuous development of the economy and the continuous deepening of the medical system, the competition in the medical service market in our country is also becoming fiercer and fiercer. Under the policy of “reforming the supervision system of public hospitals” proposed by the new medical reform, the financial and costing of medical institutions To analyze and explore has a very important role. In particular, comparing the differences between the old and new accounting systems and cost accounting can reveal many hidden dangers and malpractices in the existing hospital accounting system. Therefore, improving the cost accounting mechanism of public medical institutions is still the top priority. Through the research on the cost accounting mechanism of public medical institutions under the new accounting system, the article explores the problems existing in the mechanism and puts forward some relevant suggestions to strengthen the regulatory mechanism of financial management, effectively use all kinds of capital, and promote public medical institutions The operating efficiency.