| 引用本文: |
叶婷婷,杨媛.新医疗保障体系下医院财务管理与成本控制思路*[J].中国卫生经济,2022,41(12):110-112.[点击复制] |
YE Ting-ting,YANG Yuan.Ideas on Hospital Financial Management and Cost Control under the New Medical Security System[J].CHINESE HEALTH ECONOMICS,2022,41(12):110-112.[点击复制] |
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| 摘要: |
| 针对新医疗保障体系，文章在剖析医疗机构正面临的有关问题与挑战基础上，提出了医疗机构财务管理中有关预算管理与成本控制的应对思路。具体包括：医疗机构应单设成本核算与预算编制部门；医疗机构需要优化原有的成本核算与绩效分配的关系，完善对医疗机构成本核算与预算控制等基础工作流程；医疗机构需要强化对成本核算与预算管理工作的系统性管理。 |
| 关键词: 医疗保障体系 医疗机构 预算管理 成本控制 |
| DOI： |
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| 基金项目:四川省中医医院成都中医药大学附属医院项目(2017D-YY-57) |
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| Ideas on Hospital Financial Management and Cost Control under the New Medical Security System |
| YE Ting-ting,YANG Yuan |
| (Audit Department,Affiliated Hospital of Chengdu University of Traditional Chinese Medicine,Chengdu 610000 ,China) |
| Abstract: |
| In view of the new medical security system，on the basis of analyzing the relevant problems and challenges faced by medical institutions，this paper puts forward the countermeasures for budget management and cost control in the financial management of medical institutions，including: medical institutions should set up a separate cost accounting and budgeting department; Medical institutions need to optimize the relationship between the original cost accounting and performance allocation，improve the basic work processes such as hospital cost accounting and budget control，and strengthen the systematic management of cost accounting and budget management. |
| Key words: medical security system medical institutions budget management Cost control |
