基于医院成本核算、全面预算的财务管理探讨

Discussion about Financial Management Based on Hospital Cost Accounting and Full Budget

文章探讨了加强现代医院财务管理、实现财务管理目标的几层环环相扣的关键面:在资产清查、建立实物管理制度、健全医院财务管理制度的基础上,开展科室、项目、病种成本核算,建立成本管理系统,推行以成本预测、决策、计划、核算、控制、分析及考核为主要内容的成本管理;以沉淀的成本数据为依据,实现全面预算管理,对医院的各项经济活动进行统筹安排和全面控制;建立绩效考核分配体系,以此为激励杠杆,确保成本管理及全面预算的实施;引入"资金成本"、"风险"观念,加强医院的筹资、投资、运营等资金运作。

This article discussed the following key areas in modem hospital financial management. Based on asset full counts and asset management, hospital could develop cost accounting for department, medial project, single disease all three levels, and build cost management system including cost prediction, cost execution, cost plan, cost calculation, cost control, cost analysis and related performance review. Based on historical cost data, hospital also could make overall plans and take all factors into consideration of budget control for all hospital operation activities. A system of performance evaluation and distribution should be established to ensure the implementation of cost management and full budget. The concepts of ＂capital cost＂ and ＂risk＇should be import of hospital financial management to optimize capital flow for hospital fund raise, investment and operation.