中国医学装备
中國醫學裝備
중국의학장비
CHINA MEDICAL EQUIPMENT
2011年
10期
53-55
,共3页
军队医院%全成本核算%财务管理
軍隊醫院%全成本覈算%財務管理
군대의원%전성본핵산%재무관리
Military hospital%Full-cost accounting%Financial management
目的：探讨某军队医院实施全成本核算管理。方法：通过医院成立全成本核算管理中心,以计算机信息、网络技术为依托,财经管理信息平台以＂军卫一号＂系统为基础,以医院会计规则为模式,以会计核算管理办法为准则,信息资源来源于信息管理平台。结果：促进医院建设,由单纯靠投入驱动向科技推动为主的转变,由外延扩张向内涵发展转变。结论：推动医院全面建设,健全管理机制,改进管理手段,为增进官兵健康、增强部队凝聚力和战斗力提供有力保障。
目的：探討某軍隊醫院實施全成本覈算管理。方法：通過醫院成立全成本覈算管理中心,以計算機信息、網絡技術為依託,財經管理信息平檯以＂軍衛一號＂繫統為基礎,以醫院會計規則為模式,以會計覈算管理辦法為準則,信息資源來源于信息管理平檯。結果：促進醫院建設,由單純靠投入驅動嚮科技推動為主的轉變,由外延擴張嚮內涵髮展轉變。結論：推動醫院全麵建設,健全管理機製,改進管理手段,為增進官兵健康、增彊部隊凝聚力和戰鬥力提供有力保障。
목적：탐토모군대의원실시전성본핵산관리。방법：통과의원성립전성본핵산관리중심,이계산궤신식、망락기술위의탁,재경관리신식평태이＂군위일호＂계통위기출,이의원회계규칙위모식,이회계핵산관리판법위준칙,신식자원래원우신식관리평태。결과：촉진의원건설,유단순고투입구동향과기추동위주적전변,유외연확장향내함발전전변。결론：추동의원전면건설,건전관리궤제,개진관리수단,위증진관병건강、증강부대응취력화전두력제공유력보장。
Objective：To evaluate the implementation of full cost accounting in a military hospital.Methods：The hospital management center set up full-cost accounting by using computer information and network technology as the basis.The financial management information platform was established based on the ＂Military Health One＂ system.Meanwhile,the hospital accounting rules were used as a model for accounting management practices as the norm.Results：The promotion of investment in hospital construction by simply relying on technology to drive the main drive to shift from expansion to the extension of content development at the transition.Conclusion：Promoting the hospital building,a sound management system,improved management tools,health officers and men to promote,enhance cohesion and combat effectiveness of troops to provide effective protection.
