基于新制度的吉林省康健医院成本管理研究

发布时间：2018-01-16 11:35

本文关键词：基于新制度的吉林省康健医院成本管理研究　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着医疗卫生体制改革和医疗保险支付制度改革的不断深入，医院成本核算和成本分析的重要性日益凸显，新医改政策要求公立医院必须加快自身内涵发展，才能达到“为患者提供精、细、安全的医疗卫生服务”。在医疗市场竞争不断激烈和变化的情况下，医院必须以特殊身份参与市场竞争，这就要求医院在坚持公益性、福利性的同时，注重成本管理，新医改制度改革力度巨大，医院管理者要使医院在激烈的市场竞争中脱颖而出，就必须以最快的速度适应改革带来的转变，归根到底就是要求医院能够提高其医疗服务质量、降低医疗服务成本，完善医院的成本管理。因此，医院管理人员应进一步探索医院成本管理的趋势，制定契合该趋势的成本管理方案及措施，不断优化其成本管理体系，谋求医院的可持续发展。吉林省康健医院作为一家三级甲等综合性公立医院，以科学发展观为指导，强化学科建设，提高医疗服务能力。通过调整收入结构，加强成本控制，实行医院精细化管理。建立了一整套行之有效的成本管理体系，发挥各种科学的指标在成本管理体系中的杠杆作用，切实解决成本管理的混乱、界限模糊、流于形式的问题，真正的体现了现代化医院的综合素质。康健医院坚持以“工作标准、管理标准、技术标准”为基础的精细化管理体系，从而推进医院可持续发展。本文以医院成本管理为切入点，将医院成本管理理论与吉林省康健医院实际相结合，通过对成本管理理论方法的研究和吉林省康健医院成本管理中存在问题的剖析，以吉林省康健医院为研究对象进行资料收集、实地调查和分析研究，制定切实可行的制度和方法，以期解决吉林省康健医院成本管理中的问题，实现对医院的成本管理体系的重新构建，使成本管理有效运行，进而实现吉林省康健医院战略目标，将医院的发展远景转化为依据医院发展的阶段性目标，使医院近期的发展有遵循的原则和方向，同时又可朝医院的远景目标迈进，让医院内各层级的人员都能对医院的长期战略有一个清楚的了解与认识，使整个医院，，各个科室之间的目标互相融合。在此过程中，依托于电算化建设，提倡知识共享和高度的参与，让每一个职工都有强烈的参与感和投入感，凝聚医院的向心力。将成本管理与成本控制、绩效考核相结合，制定出详细的计划并形成文档记录，从提高医院的医疗质量、运营效率到提高内部员工和外部患者的满意度，最后促进吉林省康健医院健康、可持续发展。本文的研究过程和结论将为医院成本管理存在问题及新制度下对策实施提供参考，对其管理的规范和实施起到一定的促进作用。
[Abstract]:With the deepening of the reform of medical and health system and the reform of medical insurance payment system, the importance of hospital cost accounting and cost analysis has become increasingly prominent. The new medical reform policy requires public hospitals to speed up the development of their own connotation. In order to achieve "to provide patients with fine, fine, safe medical and health services". In the medical market competition is constantly fierce and changing, hospitals must participate in the market competition with a special status. This requires hospitals to adhere to public welfare, welfare at the same time, pay attention to cost management, the new medical reform system reform is huge, hospital managers want to make hospitals stand out in the fierce market competition. It is necessary to adapt to the changes brought about by the reform at the fastest speed. In the final analysis, hospitals are required to improve the quality of their medical services, reduce the cost of medical services, and improve the cost management of hospitals. Hospital management personnel should further explore the trend of hospital cost management, formulate cost management programs and measures that accord with the trend, constantly optimize its cost management system, and strive for the sustainable development of the hospital. As a general public hospital of Grade 3A, Jilin Province Health Hospital is guided by the scientific development view, strengthens the discipline construction, enhances the medical service ability, strengthens the cost control by adjusting the income structure. Implement hospital fine management. Set up a set of effective cost management system, play a role of leverage of various scientific indicators in the cost management system, effectively solve the confusion of cost management, fuzzy boundaries. The problem of mere formality truly reflects the comprehensive quality of modern hospitals. Health Hospital insists on a fine management system based on "working standard, management standard and technical standard". So as to promote the sustainable development of hospitals. This article takes the hospital cost management as the breakthrough point, unifies the hospital cost management theory with the Jilin Province healthy hospital actual. Through the study of the cost management theory and methods and the analysis of the existing problems in the cost management of Jilin Province Health Hospital, taking Jilin Province Health Hospital as the research object of data collection, field investigation and analysis. In order to solve the problems in the cost management of Jilin Province healthy Hospital, to realize the reconstruction of the cost management system of the hospital, and to make the cost management run effectively. In order to realize the strategic goal of Jilin Province healthy hospital, the hospital's development prospect is transformed into the stage goal of hospital development, so that the hospital's recent development has the principle and direction to follow. At the same time, we can make progress towards the long-term goal of the hospital, so that the staff at all levels of the hospital can have a clear understanding and understanding of the long-term strategy of the hospital, so that the whole hospital. In this process, relying on the construction of computerization, promoting the sharing of knowledge and a high degree of participation, so that every worker has a strong sense of participation and commitment. Combine cost management with cost control, performance appraisal, make out detailed plan and form document record, improve the quality of hospital medical treatment. Operational efficiency to improve internal staff and external patient satisfaction, and finally promote the health of Jilin Province Health Hospital, sustainable development. The research process and conclusions of this paper will provide a reference for the problems existing in hospital cost management and the implementation of countermeasures under the new system, and will play a certain role in promoting the standardization and implementation of hospital cost management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.3

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