With the deepening of the reform of medical insurance payment system,the development direction of public hospitals has shifted from scale expansion to quality improvement and efficiency enhancement,and the cost management also urgently needs to shift from extensive management to fine control and management.At present,in most public hospitals,there are problems of low efficiency and poor effectiveness in cost control and management.It is necessary to establish and improve the cost fine control and management system,cost control and management information system,budget cost management system,optimize the cost accounting method,formulate the cost fine control and management measures for the consumption of resources,and carry out the evaluation of the cost fine control and management,so as to promote high-quality and sustainable development of public hospitals.
关键词
公立医院/成本控制/业财融合/精细化管理
Key words
public hospitals/cost control/integration of business and finance/fine management