摘要
新医院会计制度的实施对我国公立医院成本管理工作提出了更高要求,加上新冠肺炎疫情对医院经济运行的影响,加大了医院成本管理工作的困难。在这种背景下,公立医院应加强成本管理制度建设,使用多元化的成本控制方法,建立财务管理信息共享平台,组建高水平成本管理队伍,最大程度降低运行成本,实现可持续发展。
The implementation of the new hospital accounting system puts forward higher requirements for the cost management in public hospitals in China,coupled with the impact of COVID-19 epidemic on the economic operation of the hospitals,which increases the difficulties of cost management.In this context,public hospitals should strengthen the construction of cost management system,use diversified cost control methods,establish a financial management information sharing platform,set up a high-level cost management team,and minimize operating costs to achieve sustainable development.
作者
施慧
汪青良
龚杰
SHIHui;WANG Qing-liang;GONG Jie(Shanghai Dermatology Hospital,Shanghai 200443,China;不详)
关键词
公立医院
新冠肺炎疫情
成本管理
public hospitals
COVID-19 epidemic
cost management
