新医改背景下山东省公立医院成本核算现状及存在问题浅析  

Analysis on the current situation and existing problems of cost accounting in public hospitals in Shandong Province under the background of new medical reform

作　　者：李静丽[1] 陈帅 张晶晶[1] LI Jing-li;CHEN-Shuai;ZHANG Jing-jing(Shandong Medicine and Health Scientific and Technological Information Institution/Shandong First Medical University/Shandong Academy of Medical Sciences/Shandong Health Service and Management InnovationSoft Science Research Bass,Jinan Shandong 250062,China;School of Shandong Academy of Medical Sciences and Life Sciences,University of Jinan,Jinan Shandong 250200,China)

机构地区：[1]山东省医药卫生科技信息研究所/山东第一医科大学/山东省医学科学院/山东省卫生服务与管理创新软科学研究基地,山东济南250062 [2]济南大学/山东省医学科学院医学与生命科学学院,山东济南250200

出　　处：《卫生软科学》2019年第10期56-58,63,共4页Soft Science of Health

基　　金：山东省医药卫生科技发展计划面上项目:新医改背景下山东省公立医院成本核算研究(2016WS0537);山东省医学科学院院级科技计划青年项目:山东省县级公立医院成本核算及应用研究(2015-68);山东省卫计委2016年度全省卫生计生政策研究重点课题计划;山东省医疗联合体实施现状及服务提升研究;山东省卫生健康政策研究重点课题:引入大数据支持的合理用药评价研究及其关键技术(WZY201961)

摘　　要：对山东省内公立医疗机构成本核算的基本情况、信息化程度、开展情况等进行调查,了解成本核算的数据应用,分析成本核算实施的基础条件,揭示其存在问题及误区,以期改善成本控制水平,降低医疗成本,提高公立医院的市场竞争力和社会效益。This paper conducts research on public medical institutions in Shandong Province,conducts investigations and studies from the basic conditions of cost accounting,informationization level,and development situation.Understand data application of cost accounting,analyze the basic conditions of cost accounting implementation,and reveal its existed problems and misunderstandings,with a view to improve the level of cost control,reduce medical costs,and improve the market competitiveness and social benefits of public hospitals.

关 键 词：公立医院 成本核算 新医改 山东省 

分 类 号：R197.3[医药卫生—卫生事业管理]