公立医院医疗费用控制存在的问题及对策研究

Problems and Suggestions of the Medical Cost Control in Public Hospitals

目前,费用控制是公立医院内部控制的重点,但公立医院费用控制存在着重视不够、财务监督弱化,会计核算信息系统与医疗管理信息系统相脱节,费用控制相关岗位分工不合理等问题。因此,公立医院应当通过建立会计网络控制制度、财务管理控制制度、支出授权审批控制制度、预算管理控制制度、动态医疗费用控制体系、科室间的协调机制等措施,加强医疗费用的控制。

Cost control is the focus of internal control in public hospitals. So far, public hospitals have not attached e- nough importance to the cost control and financial supervision. Accounting information system and the medical manage- ment information system is out of line. Moreover, the division of cost control related posts is unreasonable. So public hospitals should establish the accounting network control system, financial management and control system, authority for expenditure and control system, budget management control system, dynamic medical cost control system, department coordination mechanism and so on to strengthen the medical cost control in public hospitals.