《政府会计制度》实施下医院成本管理模式探析  

Analysis on the Hospital Cost Management Mode under the Implementation of Government Accounting System

作　　者：潘俊 孙国岩[2] 谢华王[3] PAN Jun;SUN Guo-yan;XIE Hua-wang(School of Business, Renmin University of China, Beijing, 100872, China)

机构地区：[1]中国人民大学商学院,北京100872 [2]南京审计大学会计学院,南京211815 [3]上海大学管理学院,上海200444

出　　处：《中国卫生经济》2019年第7期82-85,共4页Chinese Health Economics

基　　金：中国博士后科学基金项目(2017M61108);“江苏省社科应用研究精品工程”财经发展重点项目(17SCA-02)

摘　　要：《政府会计制度》采用双体系的核算模式,其实施必然对医院会计核算及成本管理带来深刻的影响。针对目前医院存在的成本管理理念淡薄、成本核算体系不完善、成本管理工具缺乏和成本管理模式滞后等问题,提出从树立成本管理理念、建立标准成本体系、优化绩效管理方式以及转换成本核算方式等方面创新医院成本管理模式,从而使得医院成本管理能够有效为医院发展与决策服务。Government Accounting System adopted a two-system accounting model, so its implementation would have significant impact on hospital accounting and cost management. In view of the problems of weakness about cost management concept, imperfection about cost accounting system, lacking of cost management tools and cost management mode lags behind in hospitals, it put forward innovative hospital modes of cost management from the aspects of establishing cost management concept, establishing standard cost system, optimizing performance management mode and changing the way of cost accounting, so as to enable hospital cost management effectively provide service for hospital development and decision-making.

关 键 词：医院 成本核算 管理模式 政府会计制度 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]