医院财务管理全成核算方案.docVIP

医院财务管理全成本核算方案 根据“医院管理年文件”有关要求及“医院财务制度”、“医院会计制度”、“会计基础工作规范”的有关规定，结合我院财务工作的具体实际，试似定医院财务管理全成本核算方案，供参考。 一、医院财务管理全成本核算的目的 1、强化内部财务工作管理，改革传统的统收统支核算模式，实行院科二级财务核算及多级医院财务全成本核算。 2、通过对医院各部门，各科室的业务收入，成本消耗、经济效益的全面系统分析，如实准确地反映出医院财务收支状况，为医院加强财务宏观调控与管理提供科学依据。 3、通过医院全成本核算的杠杆作用，进一步完善综合目标管理责任，为确保医院以收定支、收支平衡、统筹兼顾、保证重点、略有节余、可持续发展提供科学保障。 4、为决策部门进行医院宏观经济管理，绩效分析考核及奖金（劳务费）分配等提供科学参考数据。 二、医院财务管理全成本核算的内容 1、医院成本：一般是指医院在向社会提供医疗服务过程中所支出的各种费用的总和它是衡量医院经济效益的一项综合性指标。一般是指医院把一定时期内发生的医疗服务费用进行归集、汇总、分配、计算医疗服务总成本和单位成本的管理活动。可分别核算门诊挂号、住院床位、检查、治疗、化验、放射、手术、分娩、输血、输氧、其他及药品、制剂等项目。除此，对辅助科室和行政管理科室也应单独进行核算。确定成本核算对象，坚持“主细次简”的原则；控制成本开支范围，坚持实事求是的原则；归集费用，坚持“权责发生制”的原则；费用分配，坚持谁受益谁分配的原则；对所有者资产保全原则；会计核算稳健原则；会计核算配比原则；经营者风险原则。北京华致经纬科技有限公司the party. Focus on honesty and self-discipline standards of four clean four consciousness, hold the work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading 2016 version XI General Secretary important speech articles selected leaders reading and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. 1 the deep understanding we are carrying out the great strugg