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随着我国医疗服务体系的逐步改进,以及各个医疗单位对于经济效益与社会效益双赢目标的追求,大部分医院都将自身的工作重点转移到了成本核算方面。然而,很多医院仍然未建立起系统的财务工作体系,成本核算不规范现象仍然较为严重。为此,各个医院应在现代化信息技术的基础上,进一步完善自身的财务管理工作,整合成一套包括评价、分析、控制、核算、计划与预测等多个环节在内的财务工作体系。
With the gradual improvement of China’s medical service system and the pursuit of win-win goals of economic benefits and social benefits by all medical units, most hospitals shift their work focus to cost accounting. However, many hospitals still have not established a systematic financial work system, and the non-standardization of cost accounting is still more serious. To this end, all hospitals should further improve their financial management based on modern information technology and integrate them into a set of financial work systems that include evaluation, analysis, control, accounting, planning and forecasting.