| 加强成本核算 提高医院财务管理水平 |
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| 引用本文： | 刘萍.加强成本核算 提高医院财务管理水平[J].长春理工大学学报(高教版),2005(2). |
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| 作者姓名： | 刘萍 |
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| 作者单位： | 河南省胸科医院 河南郑州，450008 |
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| 摘 要： | 通过论证加强医院的成本核算各方面的重要性和必要性,说明了在当今计划经济下的医疗收入与市场经济条件下的医疗支出,已影响到医院的进一步发展,从而说明医院若要谋求发展,必须建立一种新的运营机制条件和财务管理观念。
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| 关 键 词： | 医院 成本核算 成本管理 财务管理 |
Enhancing cost accounting and improving the management of finance in hospital |
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| Liu Ping.Enhancing cost accounting and improving the management of finance in hospital[J].Journal of Changchun University of Science and Technology,2005(2). |
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| Authors: | Liu Ping |
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| Abstract: | It demonstrates that the importance of enhancing cost accounting.The medical incoming in planned econo- my and medical expenditure in market-oriented economy has effected the development of the hospital.The hospital must set up a new running system and the oncept of financial management. |
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| Keywords: | hospital cost accounting cost management financial management |
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