管理会计在医院医保控费管理中的作用及分析

Analysis and the Role of Management Accounting in the Management of Health Insurance and Expenditure Control

运用案例研究的方法,对某三甲医院医保控费案例进行了深入分析,介绍了公立医院管理会计因地制宜地应用会计工具和方法,加强改进医院经济管理的初步实践。得出的启示和结论是,公立医院应用管理会计应注重实用,业财融合,应对医改挑战。

With the application of case study, deep analysis was conducted to study the health insurance and expenditure control in some Grade A Class three hospital. The article introduced accounting measures and methods adjust to local conditions adopted by management accounting in public hospital which were utilized to conduct primary implementation in order to improve the management of hospital economy. The conclusion is that the application of management accounting in public hospital should emphasize practicality as well as integration between operation and finance so as to cope with challenges of health care reform.