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新医改的主要目标就是将市场化路线转变成公益性路线,使得基本医疗服务由政府、社会和公民个人三方合力分担费用,从而缓解和减轻居民医疗费用负担,让覆盖城乡居民的基本医疗卫生制度得以建立和完善。医院只有加强和改善成本核算,才能使自身的发展更好地适应市场发展的需求,也促进医改的不断完善和进步。如何探索出在新医改下的医院成本核算完善的有效途径,逐渐成为医院管理过程中的热议话题。
The main objective of the new medical reform is to transform the marketization line into a commonweal one so that basic medical services can be shared between the government, the society and individual citizens to ease the burden on residents’ medical expenses so that the basic medical and health care system covering urban and rural residents To establish and perfect. Only by strengthening and improving the cost accounting can hospitals adapt their own development to the needs of market development and promote the continuous improvement and progress of medical reform. How to explore an effective way to improve hospital costing under the new medical reform has become a hot topic in the process of hospital management.