摘要
医疗成本研究是医院管理的一项重要工作,实行成本核算是医院适应市场经济发展的客观要求。随着医疗体制改革和医疗保险制度改革的深入,医院正面临着日益严峻的挑战。文章介绍了国内医院成本核算研究中存在的一些问题,提出了医院经营的成本核算策略。
With the development of market economy, medical services become more and more efficient with total services items expanded. Hospitals face increasingly serious challensge.To make further improvement of hospital management, this paper introduces some general information and presents problems for cost accounting in Chinese hospitals.Some management strategies are suggested in the final part of the paper.
出处
《中国农村卫生事业管理》
2005年第5期47-48,共2页
Chinese Rural Health Service Administration
关键词
医疗成本
核算
分析
cost accounting
medical services
analysis
