摘要
公立医院外部面临政策变革和市场竞争,内部经历着由规模扩张向精细管理的转变,以降低成本、优化资源配置为目的的医院全成本核算和成本管理势在必行。但是由于缺乏统一规范、符合医院管理实际的成本核算信息系统,公立医院的成本核算进程缓慢。本文从成本管理角度,对公立医院成本核算信息系统进行了理论构建和探索。
Public hospitals face external policy changes and market competition, internal experiencing a shift from scale expansion to fine management, it is imperative to total cost accounting and cost management to reduce the cost, optimize the allocation of resources for the purpose of the hospital. However, due to the lack of uniform norms, in line with the actual cost of hospital management accounting information system, the cost accounting process of public hospitals is slow. In this paper, from the perspective of cost management, the theory of public hospital cost accounting information system is constructed and explored.
出处
《中国继续医学教育》
2016年第27期7-9,共3页
China Continuing Medical Education
关键词
公立医院
成本核算
成本管理
信息系统构建
Public hospital
Cost accounting
Cost management
Information system construction
