新制度下A公立医院全成本核算的研究

发布时间：2018-06-09 03:18

本文选题：公立医院 + 全成本核算　；参考：《江苏大学》2017年硕士论文

【摘要】：医院成本核算是医院成本管理工作的重要组成部分,为了完善公立医院成本核算与管理工作,促进我国医疗机构的长期稳定发展,2010年底我国颁布了新的《医院财务制度》和《医院会计制度》(以下简称“新制度”)。新制度规范了成本核算的会计科目、成本管理的内容,提出了科室成本三级分摊方法,规定了具体的成本项目,明确了成本核算的范围,使我国公立医院的成本核算工作得到统一,有助于我国公立医院成本管理工作的规范化。目前,我国很多公立医院已经逐渐采用全成本核算的方法核算医院的成本,并且医院的全成本核算也成为很多专家学者重点研究的对象,但其研究主要集中在对医院全成本核算的宏观理论方面,对公立医院全成本核算在新制度下的执行情况的研究并不多。针对上述问题,本文以A公立医院全成本核算的现状为切入点,首先,通过研读和学习有关资料,初步掌握了关于医院全成本核算的一些理论知识;然后,对新旧制度下有关医院成本核算的差异进行了比较分析,为分析A公立医院的全成本核算在新制度下的执行情况奠定了基础;最后,通过深入了解A公立医院成本核算组织体系,并采用访谈式的方法对A公立医院全成本核算相关部门进行了逐一访谈,分析了A公立医院全成本核算在新制度下的执行情况,并对新制度下A公立医院的成本核算数据进行了分析,总结出了新制度下A公立医院全成本核算存在的问题,进而提出了相应的优化建议。新制度下A公立医院全成本核算主要存在如下问题:全成本核算工作流程不完善、成本分摊流程不合理、成本对象的成本计算公式不合理、成本分析重视度不够、全成本核算系统水平不足等。针对以上问题,本文设计了适应A公立医院发展的成本核算准备、实施、终结三个环节的全成本核算工作流程,完善了成本分摊流程,针对成本计算公式和成本分析提出了改善建议,并对加强全成本核算系统建设的工作提出了系统升级建议,总结出了升级后的成本核算系统应满足的要求和应具备的功能。新医院财务制度和会计制度的实施,为医院成本核算工作提供了规范统一的参考资料。公立医院全成本核算工作进展的很快,但仍然存在一些不足。本文针对A公立医院在执行新制度过程中存在的问题所提出的优化建议,不仅为改善A公立医院全成本核算的现状,而且为其他同类型、同规模的大型综合医院提供了借鉴意义。公立医院应加强对全成本核算工作的完善,并严格按照新制度的规定进行全成本核算,全成本核算能够帮助医院及时掌握医疗成本的状况及变化规律,有利于医院有效进行成本控制,提高经营效益。
[Abstract]:Hospital cost accounting is an important part of hospital cost management. In order to improve the cost accounting and management of public hospitals and promote the long-term and stable development of medical institutions in China. At the end of 2010, China promulgated new hospital financial system and hospital accounting system (hereinafter referred to as "the new system"). The new system has standardized the cost accounting. The accounting subject and the content of cost management put forward the three level allocation method of the cost of the Department, stipulate the specific cost items, clear the scope of the cost accounting, make the cost accounting work of the public hospitals in our country unify, and help to standardize the cost management of the public hospitals in our country. At present, many public hospitals in our country have gradually been adopted. The total cost accounting method is used to calculate the cost of the hospital, and the total cost accounting of the hospital has also become the focus of many experts and scholars, but the research mainly focuses on the macroscopic theory of total cost accounting of the hospital, and the research on the implementation of the total cost accounting under the new system in public hospitals is not much. This paper takes the status of total cost accounting of A public hospital as a breakthrough point. First, through studying and studying the relevant information, we have mastered some theoretical knowledge about the total cost accounting of the hospital. Then, it compares and analyzes the difference of hospital cost accounting under the new and old system, in order to analyze the total cost accounting of the A public hospital under the new system. In the end, through in-depth understanding of the A public hospital cost accounting organization system, the interview method is used to interview the whole cost accounting departments of A public hospitals, analyze the implementation of the total cost accounting under the new system in the A public hospital and the cost core of the A public hospital under the new system. The calculation data are analyzed, and the problems existing in the total cost accounting of A public hospital under the new system are summarized, and then the corresponding optimization suggestions are put forward. Under the new system, the total cost accounting of the A public hospital mainly exists the following problems: the complete cost accounting work flow is not perfect, the cost sharing flow is unreasonable, the cost calculation formula of the cost object is incompatible. In view of the above problems, this paper designs the cost accounting preparation, implementation, and termination of the total cost accounting work flow of the three links in the A public hospital, improves the cost sharing process, and puts forward some suggestions on the improvement of the cost calculation formula and the cost analysis. In order to strengthen the construction of the total cost accounting system, this paper puts forward the suggestion of the system upgrading, summarizes the requirements and functions that the cost accounting system should meet after the upgrade. The implementation of the new hospital financial system and accounting system provides standardized and unified reference materials for the hospital cost accounting. The total cost accounting work of the public hospital is made. The progress is very fast, but there are still some shortcomings. In this paper, the optimization suggestions on the problems existing in the implementation of the new system in A public hospitals are not only used to improve the current situation of total cost accounting in A public hospitals, but also provide reference for other types of large comprehensive hospitals of the same size. The complete cost accounting is carried out in strict accordance with the regulations of the new system. The total cost accounting can help the hospital to grasp the condition of the medical cost and the law of change in time. It is beneficial to the hospital to carry out the cost control effectively and improve the operating efficiency.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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