全国中医类医院成本核算实施现状调查分析

发布时间：2018-03-02 02:11

本文关键词： 成本核算中医类医院调查研究　出处：《北京中医药大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着深化医药卫生体制改革的工作逐渐推进,2010年财政部、卫生部颁布了新的《医院财务制度》、《医院会计制度》,针对我国独立核算的公立医院提出了更高的要求,尤其在公立医院的预算管理、成本管理、收入支出管理、资产负债管理、财务报表等方面变化较大。新制度顺应了新医改中推行公立医院改革方案的要求,为公立医院财务管理机制的建立提供了更扎实的理论基础。本研究将通过对目前全国中医类医院的普查,了解医院成本核算的人员及软件的配备条件,科室及医疗服务项目成本核算实施现状等信息,为下一步政府开展中医医院成本核算与医疗服务项目价格监测网络工作奠定基础。研究目的：本研究的主要目的是通过成本核算基线调查,了解全国中医类医院科室设置的基本情况,摸清医院成本核算信息化发展水平以及医院成本核算实施情况等,为国家及各省中医药管理部门提供相应的数据参考,督促中医类医院按新制度要求全面开展成本核算工作。总结出医院在财务人员配备、信息化、数据采集功能及核算结果应用中存在的问题。同时,也为全国中医医疗机构成本核算与医疗服务项目价格监测网络的逐步建立奠定基础。研究内容：本研究通过基线调查的方法,调查全国中医类医院成本核算基本现状,包括科室设置情况、财务人员配置、成本信息化发展水平、成本核算数据采集功能、成本核算实施进展情况等。全面了解全国中医类医院成本核算的现状,影响医院开展科室成本核算的因素分析,并遴选出中医类医院成本核算与价格监测网络建设单位。结论：中医类医院成本核算工作具备了一定的基础和发展条件。在调查的1588家医院中,有1133家医院已经实施了科室成本核算工作,占到调查医院总数的71.35%；成本核算在中医类医院实施科学管理中发挥了积极的作用。中医类医院积极开展成本核算工作,并将利用成本信息,进行各种成本管理,提高医院的经济管理水平,并为当地卫生行政部门的科学决策提供了数据支持；有无成本核算专职人员、医院信息化程度、数据是否可统计到科室、水电气费用可得性、内部服务量可得性对全国中医类医院是否开展科室成本核算影响相对较大。建议：应尽快启动中医类医院成本核算与医疗服务价格监测网络,满足当前中医类医院自身发展要求；中医类医院全面开展成本核算工作还需要国家给予大力支持。各医院应尽快完善基础设施建设,加快成本核算人才培养,加强基础数据的获取能力及准确性,为医院成本核算工作的顺利实施提供基础保障。
[Abstract]:With the deepening of the reform of the medical and health system, in 2010, the Ministry of Finance and the Ministry of Health promulgated the new "Hospital Financial system" and "Hospital Accounting system", which put forward higher requirements for the independent accounting of public hospitals in China. Especially in the aspects of budget management, cost management, income and expenditure management, asset liability management, financial statements and so on, the new system conforms to the requirements of the public hospital reform in the new medical reform. It provides a more solid theoretical basis for the establishment of financial management mechanism in public hospitals. This study will understand the personnel and software conditions of hospital cost accounting through a general survey of Chinese medicine hospitals across the country. The current situation of cost accounting in departments and medical service projects lays a foundation for the next step for the government to carry out the cost accounting of TCM hospitals and the network work of monitoring the price of medical service items. Research objective: the main purpose of this study is to find out the basic situation of department setting in Chinese medicine hospitals, to find out the development level of hospital cost accounting information and the implementation of hospital cost accounting through the baseline investigation of cost accounting. To provide the corresponding data reference for the national and provincial Chinese medicine management departments, urge the TCM hospitals to carry out the cost accounting work in an all-round way according to the requirements of the new system. At the same time, it lays a foundation for the establishment of the network of cost accounting and price monitoring of medical service items in the whole country. The research content: this research through the baseline investigation method, investigates the national traditional Chinese medicine hospital cost accounting basic present situation, including the department establishment situation, the financial personnel disposition, the cost information development level, the cost accounting data collection function, The current situation of cost accounting in traditional Chinese medicine hospitals is fully understood, the factors influencing the cost accounting of departments in hospitals are analyzed, and the network construction units of cost accounting and price monitoring for traditional Chinese medicine hospitals are selected. Conclusion: the cost accounting of TCM hospitals has a certain foundation and development conditions. Of the 1588 hospitals investigated, 1133 hospitals have already carried out the department cost accounting work. Cost accounting plays an active role in the implementation of scientific management in TCM hospitals. TCM hospitals actively carry out cost accounting work, and will use cost information to carry out various cost management. To improve the economic management level of the hospital and provide data support for the scientific decision of the local health administrative department, whether there are full-time staff in cost accounting, the degree of hospital information, whether the data can be counted to the department, and whether the water and electric expenses are available, The availability of internal services has a great impact on the cost accounting of departments in Chinese medicine hospitals. It is suggested that the network of cost accounting and price monitoring of medical services should be started as soon as possible to meet the needs of the development of TCM hospitals. It is also necessary for Chinese medicine hospitals to carry out the cost accounting work in an all-round way. The hospitals should improve the infrastructure construction as soon as possible, speed up the training of cost accounting personnel, and strengthen the ability and accuracy of obtaining basic data. To provide the basic guarantee for the smooth implementation of the hospital cost accounting work.
【学位授予单位】：北京中医药大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.4

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