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鉴于目前成本会计的发展现状趋势,部队医院如何顺应市场环境,结合具体情况,引进成本会计核算模式,是一个亟待解决的问题。本文论述了部队医院成本会计现状以及引入成本会计核算模式的必要性和紧迫性,在此基础上给出了部队医院引入成本会计的模式和策略,包括对成本会计理论进行研究、大力提高部队医院会计人员素质、引入会计电算化模式、将成本会计核算与经济责任制有机结合、建立内部会计控制机制、以及做好成本核算的基础工作等,期望能对部队医院的成本会计工作提供一些有效地解决手段。
In view of the current trend of the development of cost accounting, how to adapt military hospitals to the market environment, combined with specific circumstances, the introduction of cost accounting model is an urgent problem to be solved. This article discusses the current situation of cost hospital accounting and the necessity and urgency of introducing cost accounting mode. Based on this, the paper introduces the mode and strategy of introducing cost accounting into military hospitals, including studying the theory of cost accounting, Accounting personnel quality, the introduction of computerized accounting model, the cost accounting and economic responsibility system organically integrated, the establishment of internal accounting control mechanism, as well as basic work of cost accounting, etc., hoping to provide some effective cost accounting work in the military hospital To solve the means.