摘要
医疗卫生工作要做好新形势下的医院成本核算工作,必须对开展医院成本核算的意义进行再认识。提出了4点看法。①对加强内部管理与向社会负责相结合的认识。②对医院成本核算的社会功能的认识。③充分认识医院成本核算的监督评价作用。④有利于医院收费制度的改革。
The communist party＇s 17th congress has set the new request to the medical and health work. To do the hospital cost accountry work well in the new sistuation, we must re-recognize the significance of out the hospital cast accounting work. The auther proposed four viewpoints as follows ： First, recognize the significance of strengthen the internal management with taking the responsibility for the society. Second, recognize the social function of hospital cost accounting work＇s. Third, full recognize the evalution and supervision of hospital cost accounting works function. Four, It＇s useful for the reform of hospital charge system.
出处
《现代医院》
2008年第7期141-142,共2页
Modern Hospitals
关键词
医院
经济管理
成本核算
Hospital, Economy management, Cost accounting
