国有医院成本核算管理与控制初探

Preliminary Discussion on Cost Accounting Management and Control of State-owned Hospitals

随着我国市场经济和卫生改革的不断深入与发展,国有医院面临着激烈的市场竞争压力,加强成本核算管理和控制势在必行。为保证成本核算的顺利进行,医院应建立完整的成本核算体系:建立健全成本核算组织;做好成本核算的基础工作;制定合理的内部结算价格;科学确定成本责任中心;对成本费用进行合理的归集与分配。同时,在改革程中应处理好管理理论的设计和实践的关系,宏观经济变革和管理模式的过渡关系,市场经济理念和加强内部核算的动力关系,成本标准化、管理与创新的关系、医院管理机制和国内外先进医疗管理规范接轨的关系等,以在竞争中求生存、求发展、求创新。

With the development of Chinese market economy and health reform,state-owned hospitals faced fierce market competition,so it is necessary to strengthen management and control of cost accounting.To ensure smooth operation of cost accounting,the hospitals should build complete cost accounting system and healthy cost accounting organization,finish fundamental work on cost accounting,stipulate proper internal settlement price and cost responsibility center,and allocate cost reasonably.At the same time,to survive,develop and innovate in competition,the hospitals should deal with the relationship between design and practice of management theory,the transition relationship between macroeconomic reform and management mode,the dynamic relationship between market economic concept and internal accounting,the relationship among cost standard,management and innovation,and the connecting relationship between management mechanism of hospitals and advanced medical management standard,etc.