摘要
随着公立医院改革的深化,我国公立医院进入高质量发展的时期。为了强化医院的内涵建设,提升精细化管理的水平,成本核算作为决策参考依据的重要性也逐渐凸显。本研究通过梳理国内成本分摊的现状、存在的问题,并提出建设性的意见。以期优化我国公立医院成本核算的水平,充分发挥成本核算在指导医院管理中的作用。
With the deepening of the reform of public hospitals,China’s public hospitals have entered a period of high-quality development.In order to strengthen the connotation construction of the hospital and improve the level of refined management,the importance of cost accounting as a reference for decision-making is also gradually highlighted.This study reviews the current situation and existing problems of domestic cost allocation and puts forward constructive suggestions.It is expected to optimize the level of cost accounting in public hospitals in China and give full play to the role of cost accounting in guiding hospital management.
作者
邱恒
邹俐爱
周倩
曾婕
姚奕婷
张远妮
QIU Heng;ZOU Liai;ZHOU Qian;ZENG Jie;YAO Yiting;ZHANG Yuanni(Nanfang Hospital of Southern Medical University,Guangzhou 510515,China)
出处
《现代医院》
2023年第7期1067-1070,共4页
Modern Hospitals
基金
广东省医学科学技术研究基金项目(C2020068)。
关键词
成本核算
成本分摊
综述
高质量发展
Cost accounting
Cost allocation
Review
High-quality development
