本文選題：新會計制度 + 醫(yī)院財務(wù)��； 參考：《財經(jīng)界(學(xué)術(shù)版)》2016年11期

【摘要】：進入新時期以來,隨著我國醫(yī)療衛(wèi)生體制改革不斷深入,醫(yī)院間的競爭壓力日益增大,如何在此背景下有效的提升醫(yī)院經(jīng)營效益已經(jīng)成為行業(yè)所關(guān)注的熱點。醫(yī)院財務(wù)成本管理作為降低運營中各項支出、提升經(jīng)營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)院新會計制度的推行,使得醫(yī)院成本管理因新舊制度有所沖突而受到嚴重影響,從而導(dǎo)致醫(yī)院經(jīng)營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)院財務(wù)工作實踐,首先對醫(yī)院財務(wù)成本管理含義進行概述,并以此為基礎(chǔ)對新會計制度下加強醫(yī)院財務(wù)成本管理的策略進行重點探究,旨在為提高醫(yī)院財務(wù)成本管理質(zhì)量貢獻綿薄之力。
[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】：R197.322

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本文編號：2016693