摘要
针对军队医院会计核算中存在的管理机制不健全、收支核算不全面、质量效益水平低等问题,作者提出要创新财经机制、转变管理思想、完全成本核算、科学考评控制,并且进行具体了规划。
According to the problems in accounting management as distemperedness of management system, incompletely accounting in income and expend, and low efficiency, the author proposed some measures as reforming management system, changing management though, applying overall accounting and evaluating scientifically. At last, the author lay out the programming.
出处
《解放军医院管理杂志》
2007年第2期132-133,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
医院会计
成本核算
财经管理
hospital accounting
cost accounting
finance management
