| 引用本文: |
肖蕾,张媚.面向决策应用的公立医院成本核算机遇、挑战及策略研究*[J].中国卫生经济,2023,42(1):73-76.[点击复制] |
XIAO Lei,ZHANG Mei.Research on Opportunities, Challenges and Strategies of Cost Accounting in Public Hospital for Decision-Making Application[J].CHINESE HEALTH ECONOMICS,2023,42(1):73-76.[点击复制] |
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| 面向决策应用的公立医院成本核算机遇、挑战及策略研究* |
| 肖蕾,张媚 |
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| (成都中医药大学管理学院 成都 611137) |
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| 摘要: |
| 公立医院高质量发展是缓解医疗供需矛盾的关键，迫切需要以成本核算为抓手加强全面预算绩效管理。文章从公立医院成本核算应用的重大意义出发，分析了公立医院成本核算面临的机遇和挑战，提出内化成本效益理念、强化应用需求牵引、增强政府职能部门协作配合等建议。 |
| 关键词: 公立医院 成本核算 全面预算绩效管理 高质量发展 |
| DOI： |
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| 基金项目:四川省财政厅 2020年度科研课题；四川省卫生经济学会科研课题(2020SCWJB001) |
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| Research on Opportunities, Challenges and Strategies of Cost Accounting in Public Hospital for Decision-Making Application |
| XIAO Lei,ZHANG Mei |
| (College of Management,Chengdu University of Traditional Chinese Medicine,Chengdu 611137 ,China) |
| Abstract: |
| High-quality development of public hospitals is the key to alleviate the contradiction between medical supply and demand. It is urgent to strengthen comprehensive budget performance management based on cost accounting. Starting from the significance of the application of cost accounting in public hospitals，the opportunities and challenges faced by cost accounting in public hospitals are analyzed. It proposes to internalize the concept of cost effectiveness，strengthen the application demand traction and strengthen the cooperation of government functional departments. |
| Key words: public hospital cost accounting comprehensive budget performance management high-quality development |
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