摘要
通过定量和定性的方法,对上海已开展成本核算的市级医院进行了调查研究,分析了当前上海市级医院成本核算面临的主要问题,提出了完善成本核算项目的政策建议。
A survey on the cost accounting in public hospitals in Shanghai was conducted through quantitative and qualitative methods.The major problems of cost accounting in public hospitals in Shanghai were analyzed.Policy recommendations for improvement of the cost accounting system in municipal hospitals were put forward.
出处
《中国卫生资源》
2011年第5期312-315,共4页
Chinese Health Resources
基金
上海市教委与上海市教育发展基金会"晨光计划"基金资助项目
项目编号:201037
关键词
公立医院
成本核算
成本管理
Public hospital
Cost accounting
Cost management
