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新医改背景下公立医院成本精细化管理的策略研究 被引量:7

Research on the Strategy of Cost Refined Management in Public Hospitals under the Background of New Medical Reform
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摘要 公立医院是确保人民群众身体健康的重要场所,也是我国进行医改的重中之重。随着医疗改革制度的进一步完善,公立医院分级诊疗的切实开展使得现阶段的公立医院获得了飞跃发展。与此同时,公立医院以往应用的成本管理模式已经不适用于现阶段的医院成本管理,不利于医院的社会效益、经济效益和价值的充分发挥。公立医院属于公益性事业单位,需要确保成本的有效控制管理,以此为人民群众提供优质的医疗服务。因此在新医改背景下,如何合理、科学地对公立医院的成本进行精细化管理,最大限度地减少医院的成本支出,是目前公立医院非常重视的问题。基于此,文章先对成本精细化管理进行了概述,然后总结了新医改背景下公立医院成本精细化管理的重要性,分析了公立医院成本精细化管理中出现的问题,最后探讨了相关的管理策略,以确保公立医院运营质量的提高,促进公立医院长远稳步发展。 Public hospital is an important place to ensure the health of the people, which is the top priority of medical reform in China. With the further improvement of the medical reform system and the practical development of graded diagnosis and treatment in public hospitals, public hospitals have developed by leaps and bounds at present stage. At the same time, the cost management model previously applied in public hospital is no longer suitable for the current hospital cost management, which is not conducive to giving full play to the social benefit, economic benefit and value of the hospital. Public hospitals are public welfare institutions, which need to ensure effective cost control and management, so as to provide high-quality medical services for the people. Therefore, under the background of the new medical reform, how to reasonably and scientifically manage the cost of public hospitals and minimize the cost of hospitals is an issue that public hospitals attach great importance to at present. Based on this, this paper first gives an overview of the refined cost management, then summarizes the importance of the refined cost management of public hospitals under the background of the new medical reform, analyzes the problems in the refined cost management of public hospitals, and finally discusses the related management strategies to ensure the improvement of the operational quality of public hospitals and promote the long-term and steady development of public hospitals.
作者 刘银 LIU Yin
出处 《当代会计》 2021年第21期1-3,共3页 Contemporary Accounting
关键词 新医改 公立医院 成本精细化管理 策略 New Medical Reform Public Hospitals Cost Refined Management Strategies
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