卫生经济研究2024,Vol.41Issue(4) :89-93.

基于业财融合的公立医院成本精细化管控研究

Study on Fine Control and Management of Costs in Public Hospitals based on the Integration of Business and Finance

张春艳 杨举文 周洪 张虹
卫生经济研究2024,Vol.41Issue(4) :89-93.

基于业财融合的公立医院成本精细化管控研究

Study on Fine Control and Management of Costs in Public Hospitals based on the Integration of Business and Finance

张春艳 1杨举文 1周洪 1张虹1
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作者信息

  • 1. 四川省医学科学院,四川省人民医院,四川成都 610072
  • 折叠

摘要

随着医保支付制度改革的深入,公立医院的发展方向从规模扩张转向提质增效,成本管理也亟需从粗放式管理转向精细化管控.目前,大多数公立医院的成本管控存在效率低、效果差的问题,必须建立健全成本精细化管控制度、成本管控信息系统、预算成本管理系统,优化成本核算方法,针对各项资源消耗情况制定成本精准化管控措施,并开展成本精细化管控评价,推动医院高质量和可持续发展.

Abstract

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

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基金项目

四川省会计研究课题(2022)(2022-sckjkt-018)

出版年

2024
卫生经济研究
华东卫生经济研究协作会

卫生经济研究

北大核心
影响因子:1.01
ISSN:1004-7778
参考文献量9
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