新医改及政府会计制度改革下公立医院精细化成本管控体系重构  

Reconstruction of Refined Cost Control System in Public Hospitals under New Medical Reform and Government Accounting System Reform

作　　者：孙国岩[1] 吴小涵 田红[2] SUN Guo-yan;WU Xiao-han;TIAN Hong(School of Accounting,Nanjing Audit University,Nanjing,211815,China)

机构地区：[1]南京审计大学会计学院,南京211815 [2]江苏省省级机关医院财务部,南京210024

出　　处：《中国卫生经济》2020年第12期102-105,共4页Chinese Health Economics

基　　金：国家社会科学基金项目(18BJY020);江苏省社科应用研究精品工程财经发展重点项目(17SCA-02);江苏省研究生科研与实践创新计划项目(SJCX10_0652)。

摘　　要：随着新医改方案的落地及政府会计制度改革的强力推进,成本管控成为促进医院可持续发展的迫切需求。文章通过解析双重制度变迁给公立医院成本管控带来的影响,基于成本战略、预算、控制和分析四个环节重构了动态闭环的精细化成本管控体系,并从组织、制度、人才和信息化的角度提出保障策略,以期实现公立医院成本效益最大化。With the implementation of the New Medical Reform and the strong promotion of Government Accounting Reform,cost control has become an urgent need to promote the sustainable development of hospitals.By analyzing the impact of dual institutional changes on the cost control of public hospitals,it reconstructs a dynamic closed-loop refined cost control system based on cost strategy,budget,control and analysis,and puts forward safeguard strategies from the perspectives of organization,system,talents and informatization,so as to maximize the cost benefit of public hospitals.

关 键 词：新医改 政府会计制度改革 精细化成本管控 公立医院 

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]