浅析基层医院成本核算存在的问题及对策

发布时间：2018-09-08 08:59

【摘要】：当前百姓生活质量越来越好,社会保障制度也越来越健全,基层医院是人民就医治疗的主要场所,与民生问题息息相关。伴随着医疗改革体系的积极落实,医院也在面对市场的激烈竞争,成本核算作为与医院资金使用最密切的一部分,如何降低成本,提高资金的使用效率,才是当前医院可持续发展的根本方法。虽然医院具有公益性,但是要想站稳脚跟,避免资金的浪费,就必须对成本核算加以完善。以往基层医院的各项基础都相对薄弱,对成本核算重要性的认识不到位,医疗资源浪费的现象也较为严重。成本核算就是在确保医疗质量的同时压缩资金,减少各项支出,实现医院利益最大化。本文就从基层医院成本核算的重要性出发,对当前存在的核算问题做一个简单的阐述,并结合实际提出有效的应对措施,为医院更好的发展奠定基础。
[Abstract]:At present, the quality of life of the people is getting better and better, and the social security system is becoming more and more perfect. The primary hospital is the main place for the people to seek medical treatment, which is closely related to the livelihood of the people. With the active implementation of the medical reform system, hospitals are also facing fierce competition in the market. As the closest part of the use of hospital funds, how to reduce costs and improve the efficiency of the use of funds. Is the current hospital sustainable development of the fundamental method. Although the hospital has commonweal, but want to stand firm, avoid the waste of funds, we must perfect the cost accounting. In the past, the bases of the primary hospitals were relatively weak, the importance of cost accounting was not in place, and the waste of medical resources was more serious. Cost accounting is to ensure the quality of medical treatment at the same time reduce funds, reduce expenditure, to maximize the benefits of hospitals. Based on the importance of cost accounting in grass-roots hospitals, this paper makes a brief exposition on the current accounting problems, and puts forward effective countermeasures to lay the foundation for the better development of hospitals.
【作者单位】：浙江省肿瘤医院
【分类号】：R197.322

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