本文選題：新會(huì)計(jì)制度 + 醫(yī)院財(cái)務(wù)　； 參考：《財(cái)經(jīng)界(學(xué)術(shù)版)》2016年11期

【摘要】：進(jìn)入新時(shí)期以來(lái),隨著我國(guó)醫(yī)療衛(wèi)生體制改革不斷深入,醫(yī)院間的競(jìng)爭(zhēng)壓力日益增大,如何在此背景下有效的提升醫(yī)院經(jīng)營(yíng)效益已經(jīng)成為行業(yè)所關(guān)注的熱點(diǎn)。醫(yī)院財(cái)務(wù)成本管理作為降低運(yùn)營(yíng)中各項(xiàng)支出、提升經(jīng)營(yíng)效益的重要手段而受到了眾多醫(yī)院的重視。然而隨著2012年醫(yī)院新會(huì)計(jì)制度的推行,使得醫(yī)院成本管理因新舊制度有所沖突而受到嚴(yán)重影響,從而導(dǎo)致醫(yī)院經(jīng)營(yíng)效益難以得到有效保障。有鑒于此,本文將基于筆者多年的醫(yī)院財(cái)務(wù)工作實(shí)踐,首先對(duì)醫(yī)院財(cái)務(wù)成本管理含義進(jìn)行概述,并以此為基礎(chǔ)對(duì)新會(huì)計(jì)制度下加強(qiáng)醫(yī)院財(cái)務(wù)成本管理的策略進(jìn)行重點(diǎn)探究,旨在為提高醫(yī)院財(cái)務(wù)成本管理質(zhì)量貢獻(xiàn)綿薄之力。
[Abstract]:Since entering the new era, with the deepening of medical and health system reform in our country, the competitive pressure among hospitals is increasing day by day. How to effectively enhance the efficiency of hospital management under this background has become the focus of attention of the industry. Hospital financial cost management as an important means to reduce operating expenses and improve operating efficiency has been attached importance to by many hospitals. However, with the implementation of the new accounting system in hospitals in 2012, the cost management of hospitals is seriously affected by the conflicts between the old and the new systems, which makes it difficult to ensure the efficiency of hospital management. In view of this, based on the author's practice of hospital financial work for many years, this paper first summarizes the meaning of hospital financial cost management, and on the basis of this, focuses on the strategy of strengthening hospital financial cost management under the new accounting system. The aim is to improve the quality of hospital financial cost management.
【作者單位】： 大慶市第二醫(yī)院;
【分類號(hào)】：R197.322

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本文編號(hào)：2016693