| 摘要: |
| 公立医院成本核算对于医院制定科学管理决策和政府合理制定医疗服务价格、补偿机制以及医保付费等政策具有重要意义。但是多年以来，公立医院成本核算工作进展缓慢，实践证明，公立医院成本核算的有效实施需要政府的积极推进和有效管理，笔者从政府管理的角度提出建议，希望为今后政府对公立医院成本核算的制度设计和行业管理方面提供参考。 |
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| Suggestions of Government Management on Implementation and Promotion of Cost Accounting in Public Hospital |
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| Abstract: |
| Cost accounting in public hospitals has great significance for the hospital to make scientific management decisions and the government to make policies on a reasonable price of medical services, compensation mechanism and medicare payment and so on. However, the progress of cost accounting in public hospitals has been slow for many years. Practices has proved that the effective implementation of cost accounting in public hospitals needs active promotion and effective management of government. The author puts forward some suggestions from the perspective of government management, hoping to provide a reference for the government to perform the system design and industry management of cost accounting in public hospitals in the future. |
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