CAJ | 학술논문

本文根据新《医院财务制度》、《医院会计制度》要求，经过近一年的探索和实践，构建了“以医院财务制度为背景，成本管理为基础，绩效考核为平台”的科室全成本核算模式。该模式在管理体制、运行机制、方法工具等方面进行了创新，以及在医院经营管理、提升医疗服务能力、促进经济运行结构调整、引导科室成本控制等方面取得了显著成效。一年以来，该模式运行平稳，实现了医院全成本核算的“软着陆”。本文就我院一年来的工作实践进行了总结，以期为医疗行业推进全成本核算提供参考。
본문근거신《의원재무제도》、《의원회계제도》요구，경과근일년적탐색화실천，구건료“이의원재무제도위배경，성본관리위기출，적효고핵위평태”적과실전성본핵산모식。해모식재관리체제、운행궤제、방법공구등방면진행료창신，이급재의원경영관리、제승의료복무능력、촉진경제운행결구조정、인도과실성본공제등방면취득료현저성효。일년이래，해모식운행평은，실현료의원전성본핵산적“연착륙”。본문취아원일년래적공작실천진행료총결，이기위의료행업추진전성본핵산제공삼고。
Based on requirements of the new Hospital Financial System and Hospital Accounting System, we have constructed the"Department Full Cost Accounting System" in the context of the hospital financial system, with cost management as the foundation and the performance appraisal as the platform after nearly one year's exploration and practice. This system has provided progressive innovation on many aspects of hospital management, for example, the improvement on management system, operating mechanism and methodology and tools, etc. On the other hand, great achievement has been made in hospital management, improvement of service ability, promotion of economic operation structure adjustment and department cost control. Over one year's practice, this system have proved to operate smoothly. It has realized the "soft landing". This article has summarized the practical experience of our hospital in creating and applying the "Departmental Full Cost Accounting System", in order to provide reference and support of cost accounting management for the medical industry.