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《县级公立医院成本核算操作办法》解读 被引量:7

Interpretation of the Operational Approach of Cost Accounting for Public Hospitals at the Country Level
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摘要 为推动县级公立医院综合改革,规范县级医院成本核算工作,国家卫生计生委和国家中医药管理局办公室联合下发了《县级公立医院成本核算操作办法》。该《操作办法》的出台,不仅是县级公立医院成本核算的统一操作指南,更是明确了成本核算的责任分工,细化了实施方法以及强调了医院信息化发展对成本核算的重要性,在诸多方面亮点不断,为确保县级医院成本核算工作有效开展奠定基础。 The National Health and Family Planning Commission of China together with State Administration of Traditional Chinese Medicine jointly issued Regulations on Cost Accounting for Public Hospitals at County Level in order to promote the comprehensive reforms of county level public hospitals and regulate cost accounting. The issuance of the Regulations provides operation guidance on cost accounting at county level public hospitals, specifies division of responsibility for cost accounting, lays out details of implementation, and emphasizes the importance of achieving cost accounting through the use of information technologies. The Regulations incorporates many impressive terms, forming the foundation for effective cost accounting at county level public hospitals.
作者 韩斌斌 李璐
出处 《现代医院》 2016年第1期74-76,共3页 Modern Hospitals
关键词 县级公立医院成本核算操作办法 部门职责 成本核算 信息化 Regulations on Cost Accounting for Public Hospitals at County Level Department Responsibility Cost Accounting Informationization
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