CAJ | 학술논문

目的：通过构建军队医院经济管理信息平台（以下简称“平台”），系统研究和规范军队医院院级全成本核算基本要素和方法。方法：依托信息技术手段，创新管理理念、规范核算机制、重塑核算流程、明晰核算手段，为院级全成本核算提供系统解决方案。结果：推进院级全成本核算平台化建设是一项系统工程，把握重点、强力推进是提高院级全成本核算建设质量的有效手段。结论：院级全成本核算平台建设，应从做好基础环境入手，着力规范基础业务子系统，实现常态化运行，才能确保院级全成本核算真正发挥其价值作用。
목적：통과구건군대의원경제관리신식평태（이하간칭“평태”），계통연구화규범군대의원원급전성본핵산기본요소화방법。방법：의탁신식기술수단，창신관리이념、규범핵산궤제、중소핵산류정、명석핵산수단，위원급전성본핵산제공계통해결방안。결과：추진원급전성본핵산평태화건설시일항계통공정，파악중점、강력추진시제고원급전성본핵산건설질량적유효수단。결론：원급전성본핵산평태건설，응종주호기출배경입수，착력규범기출업무자계통，실현상태화운행，재능학보원급전성본핵산진정발휘기개치작용。
Objective: Through the construction of management information system of military hospital economic (hereinafter referred to as the "platform"), the basic elements of hospital total cost accounting in military hospitals and research method and standard system. Methods: Based on information technology, innovation of management idea, standardizing the accounting system, accounting process, clear remodeling accounting method, provides system level for the hospital total cost accounting solutions. Results: Promoting the construction of hospital total cost accounting platform is system engineering, hold a key, strongly promoting the effective means to improve the construction of hospital total cost accounting quality. Conclusion: The construction of hospital total cost accounting system, starting from the base of good environment, basic business subsystem to regulate, achieve normal operation, in order to ensure that the hospital level cost accounting really play its role in value.