摘要
随着新医改方案的公布,提出按病种付费等方式的改革,这对医院是新的挑战。原有的成本核算模式已经不能满足需求。本文针对医院现有成本核算的弊端,提出了改进成本核算模式的对策,以适应新医改的变化,并对医院管理者提供管理建议。
With the publication of new medical reform program,the reform on paying according to disease entity is a new challenge for hospitals.The original mode of cost accounting can no longer meet the demand.Having the present malpractice of cost accounting in minds,the authors put forward the countermeasures for the improvement in cost accounting mode,which are for the new medical reform,and some managerial suggestions to the managers of the hospitals.
出处
《现代医院管理》
2010年第3期59-61,共3页
Modern Hospital Management
关键词
成本核算
成本控制
病种核算
cost accounting
cost control
disease entity accounting.