| 浅谈医院医疗成本核算的几点看法 |
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| 引用本文： | 麻金秀.浅谈医院医疗成本核算的几点看法[J].科技情报开发与经济,2002,12(6):188-189. |
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| 作者姓名： | 麻金秀 |
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| 作者单位： | 山西省第二人民医院,太原市菜园街131号,030012 |
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| 摘 要： | 论述了在市场经济条件下医院实行医疗成本核算的必要性，及目前医院成本核算的现状，提出了解决医院全成本核算难点的思路。
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| 关 键 词： | 成本核算 医院 经营管理 |
| 文章编号： | 1005-6033(2002)06-0188-02 |
| 修稿时间： | 2002年9月16日 |
Talking about Some Opinions on Hospital's Medical Cost Accounting |
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| MA Jin-xiu.Talking about Some Opinions on Hospital''''s Medical Cost Accounting[J].Sci-Tech Information Development & Economy,2002,12(6):188-189. |
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| Authors: | MA Jin-xiu |
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| Abstract: | This paper discusses on the necessity of practicing hospital's medical cost accounting under the conditions of social market economy, introduces the present situation of hospital's medical cost accounting at present, and puts forward some ideas of solving the difficult points of hospital's full cost accounting. |
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| Keywords: | cost accounting hospital operation and management |
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