政府会计制度下公立医院成本管理改进的实践探索  

Improvement of cost management in public hospitals under the government accounting system

作　　者：龙岳华[1] 李姗姗 徐甜甜[1] Long Yuehua;Li Shanshan;Xu Tiantian(Guangzhou First People’s Hospital,Guangzhou 510180,Guangdong Province,China)

机构地区：[1]广州市第一人民医院,广东510180

出　　处：《中国医疗管理科学》2021年第3期48-53,共6页Chinese Journal Of Medical Management Sciences

基　　金：广东省卫生经济学会2019年面上课题项目(2019-WJMZ-07)。

摘　　要：目的研究在《政府会计制度》所采用的“双功能、双基础、双报告”核算体系下,公立医院如何改进成本管理。方法通过文献阅读,分析政府会计制度对公立医院成本管理的影响以及公立医院成本管理工作中的困难和问题,在此基础上,以A医院为例进行成本管理改进实例分析。结果政府会计制度从提升管理能力、更新管理理念、增加核算维度和细化核算内容等方面对医院成本管理产生了影响;公立医院成本管理还存在认识上的误区、数据基础不扎实、项目成本和病种成本管理难以开展、成本管理业财融合需要加强等困难或不足。结论新政府会计制度下,需从成本管理组织架构、核算模式、核算内容、分析与控制、信息系统等方面对成本管理实践进行改进,并需建立基于病种的成本核算管理体系。Objective To investigate the cost management in public hospitals under the"dual function,dual basis,and dual report"accounting system adopted by the Government Accounting System.Methods Through literature review,we analyzed the impact of the government accounting system on the cost management of public hospitals,the difficulties and problems.On this basis,we took hospital A as an example to analyze the cost management improvement.Results The government accounting system was positively associated with hospital cost management in terms of improving management capabilities,updating management concepts,increasing accounting dimensions and refining accounting content.There were misunderstandings in cost management,inadequate data basis,difficulty in managing item and disease-type cost,and lacking integration of business department and financial department in cost management.Conclusion Under the new government accounting system,cost management should be improved in terms of cost management organizational structure,accounting mode,accounting content,analysis and control,and information systems.A disease type-based cost accounting and management system should be established.

关 键 词：公立医院 成本管理 会计制度 

分 类 号：R197.3[医药卫生—卫生事业管理]