摘要
军队医院成本核算的质量 ,直接影响着医院的经济效益 ,影响着医院竟争力 ,是医院内部经济运行的客观要求。作者就确立医疗成本核算体制 ,对医疗成本核算的再认识 ,以及加强医疗成本核算的审计与分析等进行思考。
The quality of the cost accounting in Military Hospital directly affects the hospital economic benefit and also affects the rivalrousness of the hospital. In this article,the reacquainting about the system of the medical cost accounting and the strengthening of the audit about the medical cost accounting are discussed.
出处
《医学研究生学报》
CAS
2004年第8期730-732,共3页
Journal of Medical Postgraduates
关键词
军队医院
医疗成本核算
审计
Military hospital
Medical cost accounting
Audit
