关于医院成本核算问题的探讨

Exploratory Discussion of Cost Accounting in Hospitals

当前,"看病贵"已成为一种社会现象。一方面,人均医疗费用高涨,另一方面,政府对医疗机构的投入不足。随着社会主义市场经济和卫生事业改革的不断深化和完善,医疗市场竞争日趋激烈,成本核算与控制已成为医院管理的一种重要手段和组成部分。医院通过实行成本核算,加强医院的成本管理,控制成本费用,促使医院用较少的物资消耗和劳动消耗,取得较大的社会效益和经济效益,这不但是提高医院管理水平、保持医院可持续发展的需要,也是构建和谐医患关系的迫切需要。

At present ＂Costliness in Seeking Medical Treatment＂ has been a social phenomenon. On the one hand, the medical expense per capita is rising;on the other hand, the investment in medical institutions by the governments is not enough. With the continuous deepening and improvement of socialist market economy and the reform of health undertaking, the competition in medical market is becoming all the more intense, and cost accounting and control have been the important methods and integrated parts in hospital management. Hospital achieves great social and economic benefits by means of cost accounting, strengthening cost management, controlling cost expense and reducing material and labor consumption in hospitals, which meets not only the requirements of upgrading hospital management and sustainable development of hospitals but also the immediate demands of establishing harmonious doctor-patient relationship.