新会计制度下加强医院财务成本管理的策略探究

发布时间：2018-06-14 08:07

本文选题：新会计制度 + 医院财务　；参考：《财经界(学术版)》2016年11期

【摘要】：进入新时期以来,随着我国医疗卫生体制改革不断深入,医院间的竞争压力日益增大,如何在此背景下有效的提升医院经营效益已经成为行业所关注的热点。医院财务成本管理作为降低运营中各项支出、提升经营效益的重要手段而受到了众多医院的重视。然而随着2012年医院新会计制度的推行,使得医院成本管理因新旧制度有所冲突而受到严重影响,从而导致医院经营效益难以得到有效保障。有鉴于此,本文将基于笔者多年的医院财务工作实践,首先对医院财务成本管理含义进行概述,并以此为基础对新会计制度下加强医院财务成本管理的策略进行重点探究,旨在为提高医院财务成本管理质量贡献绵薄之力。
[Abstract]:Since entering the new era, with the deepening of medical and health system reform in our country, the competitive pressure among hospitals is increasing day by day. How to effectively enhance the efficiency of hospital management under this background has become the focus of attention of the industry. Hospital financial cost management as an important means to reduce operating expenses and improve operating efficiency has been attached importance to by many hospitals. However, with the implementation of the new accounting system in hospitals in 2012, the cost management of hospitals is seriously affected by the conflicts between the old and the new systems, which makes it difficult to ensure the efficiency of hospital management. In view of this, based on the author's practice of hospital financial work for many years, this paper first summarizes the meaning of hospital financial cost management, and on the basis of this, focuses on the strategy of strengthening hospital financial cost management under the new accounting system. The aim is to improve the quality of hospital financial cost management.
【作者单位】：大庆市第二医院;
【分类号】：R197.322

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