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随着我国医疗卫生体制改革的深入推进,我国分别于2010年底相继推出了《医院会计制度》、《医院财务支制度》。这两项制度的推出对于促进我国独立核算的公立医院提出了更高的期望。目前,我国大部分公立医院已经逐渐意识到成本核算对公立医院管理的重要意义和作用。同时,很多公立医院开始实施成本核算体系,在成本核算中,由于成本核算的范围不明确、费用分摊的方法不一致,导致很多公立医院成本核算出现了经济责任不明确、成本核算混乱、资源使用效率低下、医院运营成本增加、患者负担加重等问题。本文将就我国二级公立医院成本管理与控制中存在的问题进行分析,并找到相应的解决对策。
With the deepening of the medical and health system reform in our country, China successively launched the “Hospital Accounting System” and “Hospital Financial Support System” respectively by the end of 2010. The introduction of these two systems has raised higher expectations for public hospitals that promote independent accounting in China. At present, most public hospitals in our country have gradually realized the importance and role of cost accounting in the management of public hospitals. At the same time, many public hospitals begin to implement the cost accounting system. In the cost accounting, due to the unclear scope of cost accounting and the inconsistent cost sharing methods, many public hospitals have some problems such as unclear economic responsibility, chaotic cost accounting, resource utilization efficiency Low hospital operating costs, increased patient burden and other issues. This article will analyze the problems existing in the cost management and control of the second-class public hospitals in our country and find corresponding solutions.