[1]李平.医院新会计制度下成本管理的探讨[J].西部中医药,2014,27(03):69-70.
　LI Ping.Discussion on Cost Management under Hospital New Accounting System[J].Western Journal of Traditional Chinese Medicine,2014,27(03):69-70.
点击复制

医院新会计制度下成本管理的探讨
分享到：

《西部中医药》[ISSN:2096-9600/CN:62-1204/R]

卷:
27
期数:
2014年03期
页码:
69-70
栏目:
出版日期:
2014-03-15

文章信息/Info

Title:
Discussion on Cost Management under Hospital New Accounting System
文章编号:
1004-6852(2014)03-0069-02
作者:
李平
甘肃省中医院，甘肃 兰州 730050
Author(s):
LI Ping
Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
关键词:
医院; 新会计制度; 对策
Keywords:
hospital;  new accounting system;  strategy
分类号:
R245
文献标志码:
A
摘要:
就新制度下公立医院进行全成本核算所面临的挑战及应对对策提出思考，指出新颁发的《医院会计制度》强化了医院的收支管理和成本核算，为医院科学开展全成本核算提供了重要的理论指导和纲领性的依据，但目前的医院管理状况很难应对新制度的要求，应研究探索全成本核算的新思路、新方法。
Abstract:
The paper is discussing the challenges and strategies of all-cost accounting in public hospital under new system, hospital accounting system issued recently could enhance cost accounting, income and expenditure management, which could provide important theoretical guidance and programmatic basis for scientific development of all-cost accounting in hospital, but the conditions of hospital management is hard to meet the requirements of new system, new thinking and methods for all-cost accounting should be surveyed.

相似文献/References:

[1]郑慧.浅谈医院建立内部经营业绩评价系统的方法[J].西部中医药,2012,25(12):50.
　ZHENG Hui.On Establishing Method of Internal Operating Performance Evaluation System in Hospital[J].Western Journal of Traditional Chinese Medicine,2012,25(03):50.
[2]刘春岩,张丽君△.浅析医院成本核算管理在护理管理中的作用[J].西部中医药,2012,25(11):53.
　LIU Chun-yan,ZHANG Li-jun.On the Role of Hospital Costing Management Played in the Nursing Administration[J].Western Journal of Traditional Chinese Medicine,2012,25(03):53.
[3]徐霞,卫晓雯.加强廉政文化建设 建设平安和谐医院[J].西部中医药,2012,25(11):57.
　XU Xia,WEI Xiao-wen.Enhancing Incorrupt Construction and Building Harmonious Hospital[J].Western Journal of Traditional Chinese Medicine,2012,25(03):57.
[4]厉红霞,张景华.关于医院档案信息化建设的几点思考[J].西部中医药,2012,25(05):43.
　LI Hong-xia,ZHANG Jing-hua.Thinking on Informatization Construction of Hospital Archives[J].Western Journal of Traditional Chinese Medicine,2012,25(03):43.
[5]罗向霞,俞小艳,李 军.浅谈加强中医院科研管理[J].西部中医药,2013,26(12):40.
　LUO Xiangxia,YU Xiaoyan,LI Jun.On Strengthening Scientific Research Management[J].Western Journal of Traditional Chinese Medicine,2013,26(03):40.
[6]权金林,党建中△,程麦莉,等.做好医院感染知识培训 加强医院感染管理[J].西部中医药,2013,26(12):49.
　QUAN Jinlin,DANG Jianzhong,CHENG Maili,et al.Strengthening Knowledge Training to Enhance Nosocomial Infection Management[J].Western Journal of Traditional Chinese Medicine,2013,26(03):49.
[7]李晗,杨文博,王骁希.标准操作程序在医院收费窗口中的应用[J].西部中医药,2013,26(10):58.
　LI Han,YANG Wenbo,WANG Xiaoxi.Application of SOP to Cashier in the Hospital[J].Western Journal of Traditional Chinese Medicine,2013,26(03):58.
[8]杨雅静.平衡计分卡在甘肃省中医院的应用体会[J].西部中医药,2014,27(02):72.
　YANG Yajing.Application of Balanced Score Card in Gansu Provincial Hospital of TCM[J].Western Journal of Traditional Chinese Medicine,2014,27(03):72.
[9]俞小艳,罗向霞,牛永祝.医院科研项目管理工作之我见[J].西部中医药,2014,27(05):40.
　YU Xiaoyan,LUO Xiangxia,NIU Yongzhu.My Viewpoints about the Work of Hospital Scientific Projects Management[J].Western Journal of Traditional Chinese Medicine,2014,27(03):40.
[10]刘春岩.医院经济效益与经营管理探析[J].西部中医药,2014,27(06):52.
　LIU Chunyan.Exploration of Hospital Operation Management and Economic Benefits[J].Western Journal of Traditional Chinese Medicine,2014,27(03):52.

备注/Memo

备注/Memo:
收稿日期：2013-06-22作者简介：李平(1965—)，女，会计师。研究方向：医院成本管理。
更新日期/Last Update: 2014-03-15