医院成本核算存在的主要问题及对策研究.docVIP

学士学位论文原创性声明 本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容之外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究所作出重要贡献的个人和集体，均已在文中以明确方式表明。本人完全意识到本声明的后果由本人承担。 论文作者签名： 日期： 摘要 当今社会，医院在卫生事业改革、药品价格下降、医药分开核算管理等新形势下，伴随着中国医疗市场的逐步对外开放，有限的医疗市场被外资、合资和各种股份制医院所占据，竞争日趋激烈。成本是衡量医院管理水平和经济效益的重要标志，某医院在成本核算过程中存在许多问题,从而增加了医院成本,降低了医院的经济效益。本文的主要目的是研究如何更好的进行医院成本核算，为医院开展科学、规范、有效的成本核算提供参考依据。本文主要阐述了某医院的概况、医院成本核算项目，通过对医院成本核算的现状的研究发现存在的问题，结合现代医院的发展，为医院成本核算提出改进建议。只有通过成本核算以提高经济效益、降低成本才能实现较高的利润，获得更多的资金积累并投入到医疗技术水平的提高中，才能使得医院有能力保持先进的医疗水平，为医院赢得发展,在激烈的竞争市场中保留一席之地。 关键词：医院 成本核算 全成本 The construction project cost control the construction decoration industry Abstract In todays society, hospital in health reform, reduction in prices of drugs, medicine separate accounting and management under the new situation, with the China medical market gradually opening to the outside world, the limited medical market by foreign investment, joint ventures and various joint-stock hospital occupied, competition is becoming increasingly fierce. The eight one hospital is a public hospital public welfare institutions welfare, medical treatment charge is uniform pricing by the government, in recent years, Chinas fiscal subsidies shrinking of public hospital, hospital management development is facing great challenges. Cost is an important sign to measure the management level and economic benefits of the hospital, the eight one hospital, there are many problems in cost accounting process, thereby increasing the hospital cost, reduce the economic efficiency of the hospitals. The main purpose of this paper is to study how to better carry out the hospital cost accounting, to provide reference for hospital cost accounting science, standard, effective. This paper mainly expounds the general situation of the hospital, the eight one hospital cost accounting project, through the study of the situation of cost accounting in hospital found problems, combined with the development of modern hospital, hospital cost accounting recommendations for