战略视角下公立医院成本管理模式研究

Study on Cost Management Model of Public Hospitals from the Strategic Perspective

当前公立医院的外部环境发生了巨大变化,内部管理矛盾也日益突出,加强成本管理是新形势下的必然要求。为此,要构建基于战略视角的公立医院成本管理新模式,包括建立完善与医院战略相适应的成本管理组织架构和制度体系,构建完整的医院成本管理控制系统,正确运用战略成本管理方法,助力医院成本管理工作的高效开展,推动医院高质量发展。

At present,the external environment of public hospitals has undergone tremendous changes,and the internal management contradictions have become increasingly prominent.Strengthening cost management has become an inevitable requirement under the new situation.Therefore,it is necessary to build a new model of cost management in public hospitals from the strategic perspective.This includes establishing a sound organizational structure and institutional system of cost management that is compatible with the hospital strategy,building a complete hospital cost management control system,and correctly applying strategic cost management methods to assist in the efficient development of hospital cost management,so as to promote high-quality development of the hospital.