摘要
新的《医院财务制度》和《医院会计制度》(以下简称“新制度”)的实施为医院的改革与发展提供了新的机遇。医院应以此为契机,认真贯彻落实“新制度”,完善分配方式,增加积累;加强成本核算,制定科学合理的成本标准;严格财产物资管理,确保国有资产安全;减少投资风险,提高投资效益。医院只有解决好这些问题,才能真正实现健康发展。
The implementation of the new hospital financial system 'and 'hospital accounting system has provided new opportunities for the reform and development of hospitals. The two systems should be taken as a turning point and seriously carried out. Hospitals should perfect the distribution and increase the accumulative profit deduction and reserving; strengthen the cost accounting and set the reasonable scientific cost standard; rigorously enforce the assets management and ensure safety in the state property; reduce the risk and increase the income from investment. Only if hospitals successfully solve these problems, can they develop smoothly.
出处
《中国卫生经济》
北大核心
1999年第12期14-16,共3页
Chinese Health Economics
关键词
分配方式
成本核算
资产管理
医院
改革
distribution, cost accounting, assets management,investment results
