军队医院经济管理信息平台院级全成本核算应把握的要点

摘要

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.%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。