长春人民医院成本控制研究
本站原创 论文中文摘要：在今年上,温家宝总理在政府工作报告中指出(医药卫生体制)改革白勺基本目标是:坚持公共医疗卫生白勺公益性质,建立基本医疗卫生制度。为群众提供安全、有效、方便、价廉白勺基本医疗卫生服务。要想达到以上目标,医院就必须实施成本控制,节约医疗支出。成本核算与成本控制是相互联系白勺两个方面,成本控制应当建立在科学白勺成本核算基础上,同时成本核算白勺最终目白勺是为了控制成本。本文所要研究白勺就是在医院现有体制和框架下如何进行科室核算更好白勺实施成本控制;成本费用如何更好白勺计算及分摊;医院各成本责任中心是如何确立;各服务项目白勺如何确定;各成本中心怎样核算及控制成本。本文应用文献资料法和调查研究法进行研究,希望通对医院成本控制理论进行系统白勺论述,把企业成本及管理会计白勺思想容入到医院成本控制白勺管理中。使医院进行白勺成本核算从科室收入、费用白勺简单白勺事后数据白勺归集,转变成医疗费用白勺全面成本控制。使医院白勺管理者转变思路,应用企业成本学来管理医院,将成本控制白勺理念引入医院管理,保证医院正常运营和可持续发展。使医院降低成本,提高资源利用率,增强核心竞争力,更好白勺为人民服务。在目前我国医疗体制改革白勺前景不明白勺情况下,本文具有积极白勺探索及创新意义
Abstract（英文摘要）：www.328tibet.cn At present, "a doctor is difficult, expensive medical treatment" has become a hot issue. To address the masses, "a doctor is difficult, expensive medical treatment" is a complicated systems engineering, medical and health needs of all-round deepening of structural reform, innovation and health management system and operational mechani of medical and health institutions. At the same time, medical and health institutions to strengthen financial management, standardize the balance of payments, to guard against financial risk, to effectively control the cost of medicines is unreasonable to address the growth of "medical treatment is difficult, expensive medical treatment" one of the important means.As China’s market economy and the deepening of reform of the health and development, hospitals are faced with fierce market competition, hospital managers increasingly aware of the importance of strengthening internal management and the urgency from the hospital to strengthen internal management, improve the internal mechani, a clear Proceed with economic responsibilities, the use of advanced management methods to continuously improve the skill level of the hospital, the level of service and cost-effective level of competition in order to survive, for development and innovation. Hospital is a hospital operation and management cost effective means is to take the initiative to hospital with the market economy and the continuous development of an important measure to improve. Hospitals he to strengthen the building of hospitals in order to survive and develop themselves in the future. Take high-quality, efficient and low-quality and efficiency of development. As the main body of the medical market, we must reform the current management of the economy, accounting for the implementation of this imperative. Only by strengthening the hospital cost control in order to consciously follow the law of value and use, implement the principle of material benefits; in the past in order to change that regardless of cost-effectiveness is not, not accounting, eating from the same big pot situation; hospital can correctly handle the internal and external units Between hospital staff and patients and other economic relations.In the two sessions this year, Premier Wen Jiabao in his government work report (the medical and health system) the reform of the basic objectives will be: maintaining the public health of the public nature of the establishment of basic health care system in order to provide a safe, effective, convenient and low-cost basic medical and health services. As an important participant in the medical reform and the implementation of the hospital, the controversial issue of public welfare. Hospital understanding of how to implement and fully realize their public, the hospital is the understanding of the country’s medical reform policies embodied. The public service, referring to the medical and health institutions are not its own or the interests of its members as the main pursuit of the goal, and the pursuit of medical and health services to improve accessibility of the fair, sing health care expenditures and improve the quality of medical services and other social goals. As China’s market economy and the deepening of reform of the health and development, the hospital has developed into an independent economy. Hospital is a hospital operation and management cost effective means is to take the initiative to hospital with the market economy and the continuous development of an important measure to improve. Hospitals he to strengthen the building of hospitals in order to survive and develop themselves in the future. Take high-quality, efficient and low-quality and efficiency of development. As the main body of the medical market, we must reform the current management of the economy, accounting for the implementation of this imperative.The costs management of health care and health work is the basis of cost management, operation and management of hospitals is also an important aspect and means. It runs through the activities of the medical services the entire process, including cost projections, the cost of the scheme, costing, cost control, cost assesent and decision-making and so on; their basic task is to predict the adoption, planning, computing, control, accounting, analysis, evaluation and decision-making , Reflecting the hospital medical services and operating results, potential and strive to reduce costs. Hospital cost effective implementation of the compensation cost of medical services; can more accurately determine the price of medical services; can better promote the scientific management of the hospital; better able to mobilize the enthusia of the staff in order to better serve the people.Commodities in the economy, health care is also used to exchange a special commodity, should be in accordance with the principle of equivalent exchange, the price to follow the law. However, due to non-profit hospitals to give social welfare functions of the national market regulation and control of medical services, medical services to take on the price of the policy limit, the price of medical services tend to be lower than the value of medical services. Without cost, reduce costs, increase health care revenue alone to achieve the objective of increasing economic efficiency, in the long run it is not feasible, at the same time, medical revenue increase also put pressure on over-the State, units and individuals of the financial burden. As a result, only the implementation of cost control and lower costs is to increase economic efficiency the best way to the hospital. As China’s medical reform and medical insurance system reform deepens, the hospital is faced with increasingly fierce market competition. Basic health care, essential drugs and to determine the scope of insurance reimbursement, hospital patients pay more attention to the quality and cost; the implementation of the insurance, patients he the right to choose the hospital. Only hospitals to reduce and control costs in order to enhance competitiveness, health care services in order to survive in the market, in an invincible position. To control the cost of its kind in the hospital’s advanced level, he developed rapidly. The quality of the premise, the implementation of cost control will enable the hospital the same consumption costs, and higher than other similar hospitals, the number of medical services can expand services, higher quality and lower costs to attract patients consumption to increase Medical revenue. In this way, hospitals he the strength to the development of new businesses, new technologies, seek new development so that the expanded reproduction of the hospital into a benign cycle.The purpose of writing this article is based on more than one reason. In the paper introduces the cost at home and abroad, is how to develop. Systematically expounded, the cost of the Significance and purpose of the cost related to the economic theory. Under the hospital framework of the existing system, how to achieve better cost accounting and cost control, and how to account and share the cost charge better, hospital accounting responsibility, responsibility for the cost of the hospital is to be established; the services of how to determine the price; how the cost center accounting and cost control. In this paper, literature and survey research study and hope to pass on hospital cost control system on the system, and enterprise management accounting capacity into the thinking of the hospital’s cost management. So that the hospital’s cost accounting department from the revenue after the cost of a simple aggregate data, into the overall cost of health care cost control. Hospital managers to make changes in the ideas and enterprise applications to study the cost of hospital management, cost accounting would be to introduce the idea of hospital management to ensure the normal operation of the hospital and sustainable development. So that hospitals reduce costs and improve resource utilization and enhance core competitiveness, better serve the people.In this paper, In this paper, People’s Hospital of Changchun-based data on hospital cost control theory applied. Finally, the study sums up some problems and makes a few simple suggestions in the course of the hospital cost control. I hope to provide some useful references for other hospitals to carry out cost accounting and cost control in the future.
论文关键词： 会计；医院；成本核算；成本控制；科室成本责任制；
Key words（英文摘要）：www.328tibet.cn accountant；hospital；cost accounting；cost control；Department responsibility system costs；
Abstract（英文摘要）：www.328tibet.cn At present, "a doctor is difficult, expensive medical treatment" has become a hot issue. To address the masses, "a doctor is difficult, expensive medical treatment" is a complicated systems engineering, medical and health needs of all-round deepening of structural reform, innovation and health management system and operational mechani of medical and health institutions. At the same time, medical and health institutions to strengthen financial management, standardize the balance of payments, to guard against financial risk, to effectively control the cost of medicines is unreasonable to address the growth of "medical treatment is difficult, expensive medical treatment" one of the important means.As China’s market economy and the deepening of reform of the health and development, hospitals are faced with fierce market competition, hospital managers increasingly aware of the importance of strengthening internal management and the urgency from the hospital to strengthen internal management, improve the internal mechani, a clear Proceed with economic responsibilities, the use of advanced management methods to continuously improve the skill level of the hospital, the level of service and cost-effective level of competition in order to survive, for development and innovation. Hospital is a hospital operation and management cost effective means is to take the initiative to hospital with the market economy and the continuous development of an important measure to improve. Hospitals he to strengthen the building of hospitals in order to survive and develop themselves in the future. Take high-quality, efficient and low-quality and efficiency of development. As the main body of the medical market, we must reform the current management of the economy, accounting for the implementation of this imperative. Only by strengthening the hospital cost control in order to consciously follow the law of value and use, implement the principle of material benefits; in the past in order to change that regardless of cost-effectiveness is not, not accounting, eating from the same big pot situation; hospital can correctly handle the internal and external units Between hospital staff and patients and other economic relations.In the two sessions this year, Premier Wen Jiabao in his government work report (the medical and health system) the reform of the basic objectives will be: maintaining the public health of the public nature of the establishment of basic health care system in order to provide a safe, effective, convenient and low-cost basic medical and health services. As an important participant in the medical reform and the implementation of the hospital, the controversial issue of public welfare. Hospital understanding of how to implement and fully realize their public, the hospital is the understanding of the country’s medical reform policies embodied. The public service, referring to the medical and health institutions are not its own or the interests of its members as the main pursuit of the goal, and the pursuit of medical and health services to improve accessibility of the fair, sing health care expenditures and improve the quality of medical services and other social goals. As China’s market economy and the deepening of reform of the health and development, the hospital has developed into an independent economy. Hospital is a hospital operation and management cost effective means is to take the initiative to hospital with the market economy and the continuous development of an important measure to improve. Hospitals he to strengthen the building of hospitals in order to survive and develop themselves in the future. Take high-quality, efficient and low-quality and efficiency of development. As the main body of the medical market, we must reform the current management of the economy, accounting for the implementation of this imperative.The costs management of health care and health work is the basis of cost management, operation and management of hospitals is also an important aspect and means. It runs through the activities of the medical services the entire process, including cost projections, the cost of the scheme, costing, cost control, cost assesent and decision-making and so on; their basic task is to predict the adoption, planning, computing, control, accounting, analysis, evaluation and decision-making , Reflecting the hospital medical services and operating results, potential and strive to reduce costs. Hospital cost effective implementation of the compensation cost of medical services; can more accurately determine the price of medical services; can better promote the scientific management of the hospital; better able to mobilize the enthusia of the staff in order to better serve the people.Commodities in the economy, health care is also used to exchange a special commodity, should be in accordance with the principle of equivalent exchange, the price to follow the law. However, due to non-profit hospitals to give social welfare functions of the national market regulation and control of medical services, medical services to take on the price of the policy limit, the price of medical services tend to be lower than the value of medical services. Without cost, reduce costs, increase health care revenue alone to achieve the objective of increasing economic efficiency, in the long run it is not feasible, at the same time, medical revenue increase also put pressure on over-the State, units and individuals of the financial burden. As a result, only the implementation of cost control and lower costs is to increase economic efficiency the best way to the hospital. As China’s medical reform and medical insurance system reform deepens, the hospital is faced with increasingly fierce market competition. Basic health care, essential drugs and to determine the scope of insurance reimbursement, hospital patients pay more attention to the quality and cost; the implementation of the insurance, patients he the right to choose the hospital. Only hospitals to reduce and control costs in order to enhance competitiveness, health care services in order to survive in the market, in an invincible position. To control the cost of its kind in the hospital’s advanced level, he developed rapidly. The quality of the premise, the implementation of cost control will enable the hospital the same consumption costs, and higher than other similar hospitals, the number of medical services can expand services, higher quality and lower costs to attract patients consumption to increase Medical revenue. In this way, hospitals he the strength to the development of new businesses, new technologies, seek new development so that the expanded reproduction of the hospital into a benign cycle.The purpose of writing this article is based on more than one reason. In the paper introduces the cost at home and abroad, is how to develop. Systematically expounded, the cost of the Significance and purpose of the cost related to the economic theory. Under the hospital framework of the existing system, how to achieve better cost accounting and cost control, and how to account and share the cost charge better, hospital accounting responsibility, responsibility for the cost of the hospital is to be established; the services of how to determine the price; how the cost center accounting and cost control. In this paper, literature and survey research study and hope to pass on hospital cost control system on the system, and enterprise management accounting capacity into the thinking of the hospital’s cost management. So that the hospital’s cost accounting department from the revenue after the cost of a simple aggregate data, into the overall cost of health care cost control. Hospital managers to make changes in the ideas and enterprise applications to study the cost of hospital management, cost accounting would be to introduce the idea of hospital management to ensure the normal operation of the hospital and sustainable development. So that hospitals reduce costs and improve resource utilization and enhance core competitiveness, better serve the people.In this paper, In this paper, People’s Hospital of Changchun-based data on hospital cost control theory applied. Finally, the study sums up some problems and makes a few simple suggestions in the course of the hospital cost control. I hope to provide some useful references for other hospitals to carry out cost accounting and cost control in the future.
论文关键词： 会计；医院；成本核算；成本控制；科室成本责任制；
Key words（英文摘要）：www.328tibet.cn accountant；hospital；cost accounting；cost control；Department responsibility system costs；