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在新医疗体制改革后对公立医院如何加强管理、更好的服务患者,提高医疗水平的同时增加合理收益以适应竞争愈加激烈的新环境,成为医疗机构不可回避的问题。在竞争日益激烈的医疗市场环境中,公立医院必须在医改后加强成本核算与控制,从整体上提高公立医院财务管理水平,有利于提高公立医院的核心竞争力。本文结合公立医院实际分析其成本控制的现状,从成本控制的意义、现存问题为着眼点探讨成本核算与控制的策略,进而加强医院资产管理、人力资源管理、成本预算、核算、内部控制等方面,进一步提高医院综合竞争力和社会影响力,对医院可持续发展具有重要现实意义。
After the reform of the new medical system, how to strengthen the management of public hospitals, to better serve the patients, improve medical treatment and increase the reasonable income to adapt to the increasingly competitive new environment become the unavoidable problems of medical institutions. In the increasingly competitive medical market environment, public hospitals must strengthen cost accounting and control after the medical reform, and improve the financial management of public hospitals as a whole, which is beneficial to improve the core competitiveness of public hospitals. Based on the actual situation of cost control in public hospitals, this paper discusses the strategies of cost accounting and control from the perspective of cost control and existing problems, and then strengthens the hospital assets management, human resources management, cost budget, accounting and internal control , To further enhance the hospital’s comprehensive competitiveness and social influence, has important practical significance for the sustainable development of the hospital.