Analysis of System Design, Implementation Progress of Hospital Cost Accounting and its Limitations
ZHENG Da-xi
Abstract：The paper reviews the standard and requirement of hospital cost accounting in hospital financial and accounting system,and policy documents of public hospital reform,introduces the implementation development of hospitals cost accounting,and through combining with the reform of government accounting,analyzes the limitations of hospitals cost accounting,including department cost accounting results are difficult to satisfy both hospital internal management and government pricing compensation needs;project cost and disease cost accounting a.re lack of operational guidelines and report format.Proposals are offered for linking up hospital cost accounting with governmental accounting.
Keywords：public hospitalcost accountinggovernment cost accountingtransition
Publication Date：2017-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 52-55 )