医院成本核算的探讨与实践

The Discussion and Practice of the Cost Assessment in Hospitals

在目前社会主义市场经济还不成熟,医疗补偿机制还不完全到位,医疗保障制度尚不善的情况下,医院如何使用有限的资源获得最大的效益,是医院经济管理的核心内容,同时,也是决当前人民群众反映最强烈的“看病难、看病贵”问题的关键所在。要实现社会效益和经济效益最大化,就要使医院成本最小化。文章从医疗服务成本的概念和特点,医院成本核算的目的以及本核算的实践和效果等三个方面,阐述了医院成本核算是提高医疗工作效率的新型管理手段,也医院实现“优质、低耗、可持续发展”的有效途径。

At present, the socialist market economy is immature, medical compensatory system are not yet fully formed, and medical security system is far from perfection, so hospitals allocate their limited resources to maximize their benefit, which is the core issue of economic management in hospitals, and the key to ease the difficulties in seeing a doctor and lessening subsequent cost for the public. To maximize social benefit and economic benefit, hospitals should minimize their cost. Having studied the conception and character of medical service cost, the aim of medical cost assessment as well as the practice and result of medical cost assessment, the author indicated that medical cost assessment is a new managerial way to upgrade medical care efficiency, and an efficient means to realize high quality, low cost and sustaining development.