政府会计制度下公立医院成本管理改进研究

Study on Improvement of Public Hospital Cost Management Under Government Accounting System

随着医改政策的落实,逐步推行药品零差率实现医保控费,打破了公立医院过去“以药养医”“以械养医”的营利模式,国家财政对医疗服务补偿机制逐渐转变为采取定向拨款、差额补偿等多种方式,公立医院承受的资金压力与日俱增。加上民营医疗队伍不断壮大,医疗市场竞争愈发激烈。公立医院作为非营利性事业单位,除了公益性外,经营性特征也日渐突出。2019年政府会计落地实施,为公立医院成本管理提供了新的契机。公立医院需优化成本管理体系,为政府部门监管医疗服务价格、完善医保支付政策提供数据支持,实现持续健康发展。文章以政府会计为背景,阐述对公立医院成本管理的影响,深入剖析问题及原因,并提出改进措施,为广大公立医院提供参考。

With the implementation of the medical reform policy,the zero difference rate of drugs is gradually being implemented to achieve medical insurance cost control,breaking the profit model of public hospitals that used to rely on drugs and equipment for medical care.The government's financial compensation mechanism for medical services is gradually changing to adopt various methods such as targeted funding and differential compensation.The financial pressure on public hospitals is increasing day by day.With the continuous growth of the private medical team,the competition in the medical market is becoming increasingly fierce.Public hospitals as non-profit institutions,in addition to public welfare,the operating characteristics are increasingly prominent.2019 government accounting implementation,for public hospital cost management provides a new opportunity.Public hospitals need to optimize the cost management system to provide data support for the government departments to regulate the price of medical services and improve the health insurance payment policy,so as to achieve sustainable and healthy development.This paper takes government accounting as the background,describes the impact on the cost management of public hospitals,analyzes the problems and reasons in depth,and puts forward improvement measures to provide reference for the majority of public hospitals.