医院成本核算方法现状及分析

Current status and analysis of hospital cost accounting methods

目的对当前我国医院运用较多的成本核算方法进行梳理,查找不足,提出改进措施。方法运用文献分析法对我国医院成本核算现状,现行成本核算方法的概念、意义和常用的核算方式进行分析。结果分析发现,我国医院成本核算存在医院信息系统碎片化、部门协调不到位、人员专业水平不足与流动性大并存、数据积累不足等问题。结论建议各医院做好顶层设计,推行总会计师制度,在开展成本核算过程中统筹规划信息系统建设,通过加强成本核算培训工作和加强组织领导的方式打造高水平业务团队,加强成本核算精细化管理,借信息化平台开展医院大数据建设。

Objective To analyze the frequently used hospital cost accounting methods in China, identify shortcomings and propose countermeasures. Methods Literature data, the current status, concept and significance of hospital cost accounting, and commonly used hospital cost accounting methods in China were analyzed. Results The analyses showed that there are various problems in the current hospital cost accounting, such as fragmentation of hospital information system, inadequate coordination among departments, coexistence of lack of expertise and high mobility of personnel, and inadequate data accumulation. Conclusion Hospitals should optimize the top-level design, pursue the system of general accountant, and make overall plan for the information system construction during cost accounting, build a high-level professional team through strengthening the training on cost accounting and leadership capacity, refne the management of cost accounting, and carry out large data construction using the information platforms.