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基层社区卫生服务中心是我国最基层的公立医院,是为满足居民日常买药以及常见病治疗需求而在居民区附近设立的小规模医院。随着社会发展以及新医改制度的实施,基层社区卫生服务中心在经营管理上也面临着严峻的考验和挑战,如何更好的节约控制成本成为基层社区卫生服务中心可持续发展的重要保障之一。因此,必须要加强对基层社区卫生服务中心成本的核算和控制。本文就我国基层社区卫生服务中心成本核算及成本控制的现状进行简单分析,并研究和探讨加强基层社区卫生服务中心成本核算和成本控制的措施,从而更好的提高基层社区卫生服务中心的成本管理效果,促进我国基层医疗行业的进一步蓬勃、健康、长效发展。
The grass-roots community health service center is the grass-roots public hospital in our country, and is a small-scale hospital set up near residential areas to meet the daily medical needs of residents and the treatment of common diseases. With the social development and the implementation of the new medical reform system, the grassroots community health service centers are also faced with severe tests and challenges in their operation and management. How to better control costs has become one of the important guarantees for the sustainable development of grassroots community health service centers . Therefore, we must strengthen the primary community health service center cost accounting and control. This article briefly analyzes the status quo of cost accounting and cost control of primary community health service centers in our country, and studies and discusses measures to strengthen cost accounting and cost control of primary community health service centers so as to better improve the cost management of primary community health service centers Effect, to promote further vigorous, healthy and long-term development of primary medical care in our country.