新制度下公立医院项目成本核算体系的构建

Constructing the Item Cost Accounting System of Public Hospitals under New System

目的:以建立一套具有普遍适用性的行之有效的公立医院项目成本核算体系。方法:文章从医院管理基础和数据基础出发,研究项目成本核算的基础工作、核算流程、分析应用,试图寻找共性的、规律性的特征信息。结果与结论:新医院财会制度的全面实施已有三年,各家公立医院成本核算基本都建立了一套完整的体系,其中科室核算向着规范和成熟的方向不断发展,但项目成本和病种成本等内容的核算依然缺乏统一规范,目前大部分公立医院的项目成本和病种成本数据仅仅满足于报送要求,而在数据分析和管理应用方面缺乏经验。

Objective:To establish a universal and effective item cost accounting system of public hospitals.Methods:Accordingto hospital management basis and data basis,the primary work,accounting process,analysis application of item cost accounting wereanalyzed to find out the common and regular characteristics.Results and Conclusion:The new hospital accounting system had beenimplemented for 3 years. The public hospital cost accounting had basically established a complete system,including department ac-counting toward standardization and mature development,but the project cost and disease cost accounting content were still lack ofunified standards,the majority of the public hospital item cost and the disease cost data only meet the reporting requirements,whilethe data analysis and management application were lack of experience.