浅谈医院全成本核算的认识和思考  

Discussion on the Understanding and Thinking of the Total Cost Accounting in Hospital

作　　者：周好杨 任晓敏[1] 杨捷[1] 唐荣高[1] 罗志勇[1] 

机构地区：[1]上海交通大学医学院附属第九人民医院,上海200011

出　　处：《生物医学工程学进展》2016年第2期117-119,共3页Progress in Biomedical Engineering

摘　　要：全成本核算,加强成本管理与控制,真正实现走"优质、低耗、高效、可持续发展"之路是医院加强自身约束,提高效益的一个行之有效的方法。医院全成本核算工作,必须要建立起一整套完整的运行机制,依靠于计算机网络对所需要资料进行收集,按照社会主义按劳分配、多劳多得、兼顾公平的原则,充分调动职工的积极性,从而实现社会效益与经济效益双丰收。全成本核算是是医院建设和发展的必然趋势,有利于提高医院为社会服务水平和综合保障能力,提高医院的经济效益,让病人享受高质量、高技术的医疗服务,提高医院的社会效益和经济效益,推动医院的全面建设和发展。The introduction of full cost accounting, strengthening the cost management and control, truly realizing the ＂ highquality, low consumption, high efficiency and sustainable development＂ are bound to strengthen the hospital itself to improve the efficiency of well - established methods. Hospital total cost accounting work must establish a complete set of operating mechanism, relying on computer network of the data collection, according to socialist principal of ＂distribution according to work, more pay for more work＂, taking into account the principle of fairness, fully arouse the staff＇s enthusiasm, so as to achieve social benefits and economic benefits of double harvest. Total cost accounting is an inevitable trend of the development and construction of hospital. There are benefits for improving the level of social services and integrated support capabilities, improving the economic benefits to the hospital, letting patient enjoy medical treatment service of high quality and high technology, improving the social and economic benefits of the hospital, comprehensive promoting the construction and development of the hospital.

关 键 词：全成本核算 直接成本 间接成本 成本分析 新医改 

分 类 号：R197.322[医药卫生—卫生事业管理]