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随着国家新医改政策的启动和公立医院改革试点的推进,全成本核算工作已在各大医院展开,我院于2010年上半年开始实施全成本核算,至2014年上半年,已运行四年。医疗设备成本在医院成本中占有很大的比重,如何提高设备使用效率、降低设备成本已成为为医院全成本核算工作的重中之重。本文结合我院成本核算工作实践对医疗设备的管理提出了几点建议:对大型医疗设备购入进行可行性论证和成本效益分析;引入固定资产管理系统;建立医疗设备维修信息化系统;设计全新设备账务报表系统。
With the launch of the national new medical reform policy and the pilot reform of public hospitals, the entire cost accounting work has been carried out in major hospitals. The hospital started implementing full cost accounting in the first half of 2010 and has been operating for four years in the first half of 2014 . The cost of medical equipment occupies a large proportion in the cost of the hospital. How to improve the efficiency of equipment use and reduce the cost of equipment has become the most important task in the whole cost accounting of the hospital. In this paper, my hospital cost accounting practice put forward several suggestions on the management of medical equipment: the feasibility study of the purchase of large medical equipment and cost-benefit analysis; the introduction of fixed asset management system; the establishment of medical equipment maintenance information system; Equipment accounting reporting system.