哈医大二院全成本核算研究

发布时间：2018-05-19 19:29

本文选题：全成本 + 医院　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：随着经济体制市场化,医疗体制改革进程推进,医疗市场的参与者除了公立医院还要民营医院和慈善医院等。因此,机会和冲击均存在于当前的医疗市场。为适应目前的局面以及完善医院经济管理体制,从提高经济效益的角度来说,全成本核算是非常理想的选择。从医院自身角度而言,全成本核算有利于降低医院运行费用,进而提高医院经济效益和管理水平。如此一来,医院患者的经济负担就能在一定程度上降低。从整个社会角度而言,全成本核算在医院机构中推行,有利于保证成本资料和数据的真实性,进而促进医疗服务标准的制定更加合理。由于缺乏全成本核算,我国医院成本核算体系和标准并不完善。大多数医院在全成本核算方面经验不足,核算方面只是停留在奖金层次上,不利于成本控制和绩效提升,不利于医院的良性运转。本文从关于成本核算的基本概念和相关理论出发,以委托代理理论、信息不对称理论和成本效益为夯实的理论基础上,通过研究医院成本核算的发展历程和国内外现状,对其观点进行了归纳和总结,研究目前哈医大二院医院全成本核算情况,找出成本核算方面存在的问题并进行原因分析；然后根据有关的原则,为了完善哈医大二院全成本核算,构建适合其实际情况的全成本核算体系,找出解决成本核算问题的措施,并为该医院下一步更好地进行全成本核算给出了建议和展望。
[Abstract]:With the marketization of the economic system and the advancement of the reform of the medical system, the participants in the medical market include private hospitals and charitable hospitals in addition to public hospitals. Therefore, both opportunities and shocks exist in the current health care market. In order to adapt to the present situation and improve the hospital economic management system, full cost accounting is an ideal choice from the point of view of improving economic efficiency. From the hospital's own point of view, the full cost accounting is beneficial to reduce the hospital operating expenses, and then improve the hospital economic efficiency and management level. In this way, the financial burden of hospital patients can be reduced to a certain extent. From the point of view of the whole society, the implementation of full cost accounting in hospital institutions is conducive to ensuring the authenticity of cost information and data, thus promoting the establishment of medical service standards more reasonable. Due to the lack of full cost accounting, hospital cost accounting system and standards are not perfect. Most hospitals are inexperienced in full cost accounting, which is not conducive to cost control and performance improvement, and is not conducive to the healthy operation of the hospital. Based on the basic concepts and related theories of cost accounting, the principal-agent theory, information asymmetry theory and cost-benefit theory, this paper studies the development of hospital cost accounting and the present situation at home and abroad. This paper sums up and summarizes its views, studies the current situation of total cost accounting in the second Hospital of Harbin Medical University, finds out the existing problems in cost accounting and analyzes the reasons; then according to the relevant principles, In order to perfect the total cost accounting of the second Hospital of Harbin Medical University, construct the total cost accounting system suitable for its actual situation, find out the measures to solve the problem of cost accounting, and give suggestions and prospects for the hospital to better carry out the total cost accounting in the next step.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.322

【共引文献】