新质生产力导向下公立医院成本核算精益化革新探索  

Exploration of Lean Reform in Cost Accounting of Public Hospitals under the Guidance of New Quality and Productivity

作　　者：邓睿淇 康凌兰 苏昱霖 Deng Ruiqi;Kang Linglan;Su Yulin(Sichuan Cancer Hospital&Institute,Finance Department,Affiliate Cancer Hospital of University of Electronic Science and Technology of China(UESTC),chengdu,sichuan 610041,China;不详)

机构地区：[1]四川省肿瘤医院·研究所、电子科技大学附属肿瘤医院财务处,四川成都610041 [2]四川省肿瘤医院·研究所、电子科技大学附属肿瘤医院审计处,四川成都610041

出　　处：《中国卫生经济》2025年第3期99-104,共6页Chinese Health Economics

摘　　要：文章聚焦公立医院成本核算精益化管理,以“技术—管理—经济范式”为索引,从新兴技术应用与成本核算管理范式革新的维度挖掘公立医院成本核算新质生产力。一方面以新兴技术在成本核算领域的应用诠释新质生产力赋能成本核算精益化发展;另一方面探索项目成本核算多段分层模式、技术分配系数法理论应用与科室成本管理范式革新,挖掘医院成本核算管理层面新质生产力。新质生产力导向下以新兴技术与管理范式革新为抓手,探索成本核算精益化革新路径,为运营管理提质增效开创新的突破口,进一步深化医院高质量发展。It focuses on the lean management of cost accounting in public hospitals,indexed by the“t echnology-management-economy-paradigm”,and explores the new quality productivity of cost accounting in public hospitals from the perspective of emerging technology applications and cost accounting management paradigm innovation.On the one hand,the application of emerging technologies in the field of cost accounting explains how new quality productivity empowers the lean development of cost accounting;on the other hand,it explores the multi-stage layered model of project cost accounting,the theoretical application of technology allocation coefficient method,and the innovation of departmental cost management paradigm,in order to explore new quality productivity in hospital cost accounting.Under the guidance of new quality productivity,taking emerging technologies and management paradigms as the starting point,exploring the path of lean cost accounting innovation,opening up new breakthroughs for improving the quality and efficiency of operational management,and further deepening the high-quality development of hospitals.

关 键 词：新质生产力 成本核算 新兴技术 管理范式 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F221[经济管理—国民经济]