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面对医疗体制的改革,给医院带来机遇的同时,更多的是挑战,医院要在激烈的市场竞争中生存与发展,首先是在服务质量一流的前提下,提高医疗质量,减轻患者的医药费用,还有重要的一点是降低医院成本,这是医院可持续发展的手段之一,同时也体现了市场经济下,成本领先发展战术。本文先介绍了医院成本核算的概念与特点,在此基础上分析了目前医院成本管控的不足,并提出了一些建议,希望对今后医院成本管理起到抛砖引玉的作用。
The face of the reform of the medical system, to bring opportunities to the hospital at the same time, more challenges, the hospital in the fierce competition in the market to survive and develop, first of all, under the premise of first-class quality of service, improve the quality of care, reduce the patient’s Medical expenses, but also an important point is to reduce hospital costs, which is one of the means of sustainable development of hospitals, but also reflects the market economy, the cost of leading development tactics. This paper introduces the concept and characteristics of hospital cost accounting firstly, then analyzes the current shortage of hospital cost control and puts forward some suggestions in the hope of contributing to hospital cost management in the future.