论医院进行成本核算的必要性和初步设想(Discussion on the necessity and tentative idea of cost accounting in hospital).doc
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论医院进行成本核算的必要性和初步设想(Discussion on the necessity and tentative idea of cost accounting in hospital)
论医院进行成本核算的必要性和初步设想(Discussion on the necessity and tentative idea of cost accounting in hospital)
Discussion on the necessity and tentative idea of cost accounting in hospital
Necessity and tentative idea of cost accounting in hospital 2008-12-20 15:11:42
Key words: cost accounting; law of value; medical cause
The hospital must operate according to objective economic laws and carry out necessary cost accounting. It is objective necessity for hospital to carry out cost calculation. Lets take a brief look at this issue:
First, according to the role of the law of value, the hospital should also carry out cost accounting
At the present stage of socialism in our country, commodity production and commodity exchange still exist, the law of value still plays an important role, and a series of value categories still need to be used to serve the socialist economic management. Under our present socialist conditions, there are still many levels of economic structure in the ownership system. As far as the state is concerned, the production and business units are relatively independent, they represent the interests of all the people, and the economic benefits (collective vice career and bonus), so their economic ties is based on the commodity exchange, must act according to the requirements of the law of value, the value of the role of law, cost calculation is necessary.
Does the law of value play a role in hospital economic activities? We think it works, too. At the present stage of socialism in our country, the hospital is not an administrative unit, but a service institution, an integral part of the whole national economy and a relatively independent economic unit. The hospital there are a lot of economic activity, also has its own economic interests, all materials and equipment that are required in a hospital, such as the purchase of medicines, health materials, medical equipment and other payment according to the commodity exchange value, and a hospital patient medical servi
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