军队医院全成本核算存在问题及对策思考
Problems and solutions in the full cost accounting system of military hospitals

全成本核算制度在军队医院推展以来，规范了医院经济管理，明确了医院和科室各自的权责，为完善 医院分配体制，调动全员积极性，提高医疗服务质量奠定了制度基础。本文通过考察军队医院全成本核算制度实 施现状，分析其中存在的问题，并提出相应的对策。
Since the full cost accounting system was implemented in military hospitals, it set rules for the hospital economical management, and also defined the rights and responsibilities of the hospital and departments. By improving hospital distribution system and arousing the enthusiasm of all medical staff, the full cost accounting system laid the foundations of high-quality medical service. This paper investigated the status of full cost accounting system implementation in military hospitals, analyzed the existing problems, and proposed corresponding countermeasures