论文部分内容阅读
随着医疗卫生体制改革的不断完善和发展,医院作为公益性、非营利性机构,其成本管理目标是在确保医疗安全和提供优质医疗服务质量的前提下,降低医疗运营成本,提高医院的社会效益和经济效益。目前,社会存在“看病难、看病贵”的矛盾凸显,成本核算,降本增效,是现代医院发展的必然选择,是促进医院可持续稳步发展,增强医院在医疗市场中的竞争能力,使人民群众享有优质医疗卫生服务。本文就公立医院成本核算管理实施的必要性和意义、对成本核算和经济管理,做简要探讨。
With the continuous improvement and development of medical and health system reform, as a nonprofit and non-profit organization, the goal of cost management is to reduce the cost of medical operation and improve the social level of the hospital under the premise of ensuring medical safety and providing quality medical services Benefits and economic benefits. At present, the existing social problems such as “difficulty in seeing a doctor and expensive doctor” are highlighted. Cost accounting and cost reduction are the inevitable choices for the development of modern hospitals, which is to promote the sustainable and steady development of hospitals and enhance the competitiveness of hospitals in the medical market , So that the people enjoy high-quality medical and health services. This paper discusses the necessity and significance of the implementation of costing management in public hospitals, and briefly discusses cost accounting and economic management.