摘要
医院科室核算的方式取决于医院经济管理的模式。其积极作用在于调动了职工的积极性 ,提高了医院的经济效益和社会效益 ,改善了医疗条件。医院科室核算不全面、不成熟的特点 ,决定了医疗成本难以得到合理补偿 ,科室的间接费用难以划清。科室核算的难点和问题分析说明宏观环境与医院 (微观 )改革不配套。所以要从宏观与微观上采取相应的对策 ,来完善医院科室核算。
The hospital economic management model decides the methods of hospital administrative office accounting.The accoumting is not overall and not ripe .This leads to the medical cost being difficult to make up and the indirect fees of administrative being difficult to make a clear distinction.The reasons of the questions are the effect of macro environment to the office accoumting and the hospital reform is mot a complete set.So we should het micro and macro countermeasures to perfect the hospital administrative office accounting.
出处
《湖北财经高等专科学校学报》
2000年第1期34-39,共6页
Journal of Hubei College of Finance and Economics
关键词
医院
科室核算
经济管理
Hospital
Questions
Countermeasures
