With the implementation of the medical reform policy,the zero difference rate of drugs is gradually being implemented to achieve medical insurance cost control,breaking the profit model of public hospitals that used to rely on drugs and equipment for medical care.The government's financial compensation mechanism for medical services is gradually changing to adopt various methods such as targeted funding and differential compensation.The financial pressure on public hospitals is increasing day by day.With the continuous growth of the private medical team,the competition in the medical market is becoming increasingly fierce.Public hospitals as non-profit institutions,in addition to public welfare,the operating characteristics are increasingly prominent.2019 government accounting implementation,for public hospital cost management provides a new opportunity.Public hospitals need to optimize the cost management system to provide data support for the government departments to regulate the price of medical services and improve the health insurance payment policy,so as to achieve sustainable and healthy development.This paper takes government accounting as the background,describes the impact on the cost management of public hospitals,analyzes the problems and reasons in depth,and puts forward improvement measures to provide reference for the majority of public hospitals.
关键词
公立医院/医院成本/成本管理/政府会计制度/全面预算/权责发生制
Key words
public hospitals/hospital costs/cost management/government accounting system/comprehensive budget/accrual basis
维普
万方数据