关于公立医院成本核算与成本控制方法的探讨

Discussion on the Methods of Cost Accounting and Cost Control in Public Hospitals

随着医改的不断深化,医疗市场竞争日趋激烈,公立医院作为独立的经济实体,其运营成本的高低直接影响着医院的生存和发展,医院必须加强成本核算与控制,从根本上提高医院的经济效益,提升医院的核心竞争力。论文结合目前医院成本核算与控制的意义和存在的问题,探讨医院成本核算与控制的方法,以促进医院健康持续地发展。

With the deepening of medical reform, the competition in the medical market becomes increasingly fierce. As an independent economic entity, the operating cost of public hospitals directly affects the survival and development of hospitals. Therefore, hospitals must strengthen cost accounting and control to fundamentally improve their economic benefits and enhance their core competitiveness. Based on the significance and existing problems of hospital cost accounting and control, this paper discusses the methods of cost accounting and control in hospitals, so as to promote the healthy and sustainable development of hospitals.