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新版《医院财务制度》于2010年底正式颁布实施。而医院成本管理工作作为医院财务制度及医院成本控制的最佳途径,对其进行深入的研究,将有效推动医改工作的进一步深入。基于此,笔者在分析医院成本管理意义的基础上,提出了新制度下医院开展成本管理工作的主要途径,希望以此来降低医院运行成本,提高医疗服务行业所带来的经济效益和社会效益。
The new version of “hospital financial system” officially promulgated by the end of 2010. Hospital cost management as the best way to control the hospital’s financial system and hospital costs, to conduct an in-depth study of it, will effectively promote further medical reform work. Based on this, based on the analysis of the significance of hospital cost management, the author puts forward the main ways for hospital to carry out cost management under the new system, hoping to reduce hospital operating costs and increase the economic and social benefits brought by the medical service industry .