医院成本核算的思考与实践

Reflections on and practice in cost accounting in hospitals

医院实行成本核算是医院适应市场经济发展的必然趋势 ,30 1医院结合多年医疗成本核算的实践 ,阐述了医院成本核算的概念及要点和医院成本核算的复杂性与特殊性 ,如由于医疗服务的系统相关和技术特点使医疗成本表现为多层、多样和多变等 ;论述了成本核算在医院经济管理中的实践性及实用性 ,即由于医疗服务的自身特点、国家政策和社会环境使医疗成本的基础差 ,不易比较和控制 ;并提出医疗成本核算应当结合医院的具体情况在实践中不断改进和完善 。

It is an inevitable trend for hospitals to adopt cost accounting in order to adapt to the development of the market economy. The paper, in the light of 301 Hospitals many years experience in this aspect, sets forth the concept and gist of cost accounting in hospitals and illustrates its complexity and particularity. One example is the feature of multiple stratification, multiplicity and changeableness of medical costs on account of the systematic correlation and technical characteristics of medical services. The paper also expounds the practical applicability of cost accounting in the economic management of hospitals. Factors like the specific features of medical services, state policies and social environment lead to the fact that medical costs have a weak basis and are hard to compare and control. The paper then points out that medical cost accounting needs to be constantly improved in actual practice in accordance with the concrete conditions of each hospital. The scientificalness and practical applicability of medical cost accounting should also be constantly enhanced.