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公立医院成本核算体系建设与优化

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近年来,我国医疗卫生体制发生了重大而深刻的变化,公立医院发展受到诸多挑战,公立医院要想获得长远发展,应不断提升成本核算管理水平,最大限度减少损耗.目前公立医院所采取的是较为粗放式的成本核算方法,难以与现阶段成本管理要求相适应.文章以某医院为研究对象,分析其在成本核算及管控过程中存在的问题,并据此提出优化其成本核算和管控的对策建议,以期为其他公立医院进行成本核算提供参考.
Research on Construction and Optimization of Cost Accounting System in Public Hospitals
In recent years,China's health care system has undergone significant and profound changes,and the development of public hospitals has been subject to many challenges.In order to obtain long-term development,public hospitals should continuously improve the level of cost accounting management and minimize losses.At pres-ent,public hospitals adopts a relatively crude cost accounting method,which is difficult to adapt to the current-stage cost management requirements.This paper selects a hospital as the object of study,analyzes its problems exist-ing in cost accounting and control,and accordingly puts forward optimization proposals to improve its cost account-ing and control work,with a view to providing reference for other public hospitals in carrying out cost accounting.

Public hospitalsCost accountingCost control

林文利、刘庆强、梁进元、刘蕊

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河北省人民医院,石家庄 050051

公立医院 成本核算 成本管控

2024

经济论坛
河北省社会科学院

经济论坛

CHSSCD
影响因子:0.394
ISSN:1003-3580
年,卷(期):2024.(1)
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