Analysis of System Design, Implementation Progress of Hospital Cost Accounting and its Limitations
- VernacularTitle:医院成本核算制度设计、实施进展及其局限性分析
- Author:
Da-Xi ZHENG
1
Author Information
1. 华中科技大学同济医学院附属同济医院 湖北武汉430030
- Keywords:
public hospital;
cost accounting;
government cost accounting;
transition
- From:
Chinese Hospital Management
2017;37(12):52-55
- CountryChina
- Language:Chinese
-
Abstract:
The paper reviews the standard and requirement of hospital cost accounting in hospital financial and accounting system,and policy documents of public hospital reform,introduces the implementation development of hospitals cost accounting,and through combining with the reform of government accounting,analyzes the limitations of hospitals cost accounting,including department cost accounting results are difficult to satisfy both hospital internal management and government pricing compensation needs;project cost and disease cost accounting a.re lack of operational guidelines and report format.Proposals are offered for linking up hospital cost accounting with governmental accounting.
