摘要
随着新医改的推进,新《医院财务制度》也正式颁布并规定短期内全面实施。就其产生的背景、突出特点进行分析,介绍科室成本核算、项目成本核算、病种成本核算等方法,探讨多资金来源与医院成本核算的关系。
With the development of new medical reform, new hospital financial system has been issued and will be implemented in the near future. The background and characters are analyzed. The article introduces several cost accounting methods of public hospitals, such as department cost accounting, item cost accounting and disease cost accounting, and discusses the relationship between multi-financing source and cost accounting.
出处
《医学与社会》
2012年第10期22-24,共3页
Medicine and Society
基金
国家自然科学基金项目"我国公立医院公益性财政补偿及其核算体系框架研究"
编号为71073063
关键词
医院管理
财务制度
成本核算
财政补偿
Hospital management
Financial system
Cost accounting
Finance compensation
