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国卫办财务发[2015]39号各省、自治区、直辖市卫生计生委、中医药管理局,计划单列市及新疆生产建设兵团卫生计生委(卫生局)、中医药管理局:为贯彻落实《国务院办公厅关于全面推开县级公立医院综合改革的实施意见》(国办发[2015]33号)有关要求,推动县级公立医院(以下简称县级医院)综合改革,规范县级医院成本核算工作,根据《医院财务制度》、《医院会计制度》(以下简称医院财务会计制度)及有关法律法规,结合县级医院经济运行实际,我们研究制定了《县级公立医院成本核算操作办法》(以下简称《操作办法》,可从国家卫生计生委网站http://www.nhfpc.gov.cn下载)。现印发给你们遵照执行,并就有关工作要求如下:
State Health Office Financial Development [2015] No. 39 Health and Family Planning Commission, Chinese Medicine Administration, separately listed cities and Xinjiang Production and Construction Corps Health and Family Planning Commission (Health Bureau) and Chinese Medicine Administration Bureau: In order to implement the “State Council (General Office of the State Council on the implementation of the comprehensive reform of public hospitals at the county level ”(Guo Ban Fa [2015] No. 33) the relevant requirements to promote the county-level public hospitals (hereinafter referred to as county-level hospitals) comprehensive reform and standardize county-level hospital costing According to the “hospital financial system”, “hospital accounting system” (hereinafter referred to as the hospital financial accounting system) and related laws and regulations, combined with the actual operation of county-level hospitals, we study and formulate the “county-level public hospital cost accounting approach” ( Hereinafter referred to as “the operation method”, available from the National Health and Family Planning Commission website http://www.nhfpc.gov.cn download). It is hereby printed and distributed to you for compliance with the requirements of the relevant work as follows: