面向决策应用的公立医院成本核算机遇、挑战及策略研究  

Research on Opportunities,Challenges and Strategies of Cost Accounting in Public Hospital for Decision-Making Application

作　　者：肖蕾[1] 张媚[1] XIAO Lei;ZHANG Mei(College of Management,Chengdu University of Traditional Chinese Medicine,Chengdu 611137,China)

机构地区：[1]成都中医药大学管理学院,成都611137

出　　处：《中国卫生经济》2023年第1期73-76,共4页Chinese Health Economics

基　　金：四川省财政厅2020年度科研课题;四川省卫生经济学会科研课题(2020SCWJB001)。

摘　　要：公立医院高质量发展是缓解医疗供需矛盾的关键,迫切需要以成本核算为抓手加强全面预算绩效管理。文章从公立医院成本核算应用的重大意义出发,分析了公立医院成本核算面临的机遇和挑战,提出内化成本效益理念、强化应用需求牵引、增强政府职能部门协作配合等建议。High-quality development of public hospitals is the key to alleviate the contradiction between medical supply and demand.It is urgent to strengthen comprehensive budget performance management based on cost accounting.Starting from the significance of the application of cost accounting in public hospitals,the opportunities and challenges faced by cost accounting in public hospitals are analyzed.It proposes to internalize the concept of cost effectiveness,strengthen the application demand traction and strengthen the cooperation of government functional departments.

关 键 词：公立医院 成本核算 全面预算绩效管理 高质量发展 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F224.5[经济管理—国民经济]