【中图分类号】R19 【文献标识码】A 【文章编号】1672-3783(2011)02-0139-02

    【摘要】随着我国市场经济的发展，医疗改革势在必行。医院成本核算是医院经济管理的基础工作，能够深入经济和管理层面，发展成本核算不但能调动医护人员的工作积极性，并能给管理层提供医院动态发展数据，使医院资源得到合理利用，提高医院的市场竞争力。

    【关键词】成本核算；绩效管理；竞争

    Management of Hospital Cost Accounting II

    Sun Ming

    【Abstract】With the development of market economy, health care reform is imperative. Hospital Cost Accounting is the basic work of the hospital economic management, can penetrate into the economic and management aspects of the development of cost accounting will not only work to mobilize the enthusiasm of staff, and give the dynamic development of the hospital management to provide data so that rational use of hospital resources, increased hospital market competitiveness.

    【Key words】Costing; performance management; competition

    1 二级医院成本核算的概述

    1.1 二级医院成本核算的意义和目的:二级医院财务已摆脱了以往单纯的记账模式 ......