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健全医院内部机制 强化全成本核算管理
引用本文:张伟.健全医院内部机制 强化全成本核算管理[J].经济研究导刊,2012(13):142-143.
作者姓名:张伟
作者单位:解放军第一五二医院经济管理科,河南平顶山,467000
摘    要:随着社会医疗保险制度的实施,医疗服务市场竞争的日趋激烈,特别随着新医疗体制改革的推出,医疗服务体系得到了进一步的完善。覆盖城乡的基层医疗卫生服务网络、社区医疗机构和各类医院在内的医疗服务体系取得快速发展,迫使医院在增加创收来增加效益的同时,更加重视成本管理,建立健全内部控制机制,强化医院全成本核算管理已成为医院提高竞争实力的一个有效的手段。

关 键 词:内部机制  全成本核算  管理  医院

Healthiness Inside Mechanism of Hospital and Strengthen Total Cost Accounting Management
ZHANG Wei.Healthiness Inside Mechanism of Hospital and Strengthen Total Cost Accounting Management[J].Economic Research Guide,2012(13):142-143.
Authors:ZHANG Wei
Institution:ZHANG Wei(Section of Economic Management,NO.152 Hospital of PLA,Pingdingshan 467000,China)
Abstract:With the society hospitalization insurance brought into effect,the competitive of medical market tends to become impetuosity,especially with the new medical treatment system extrusion,medical treatment service system gained constantly consummate.The basal medical treatment sanitation service network covered with city and village,the medical treatment system of community medical treatment institution and all kinds of hospital acquire speediness development,which compelled the hospital to increase benefit,at the same time,to think much of cost management,to found inside control system,the total cost calculated management of hospital already turned into the effective artifice to advance competition strength of hospital.
Keywords:inside mechanism  total cost management  hospital
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