论文部分内容阅读
目前我国对医院的改革呈现出新的思路和方式,医疗机构之间的竞争愈演愈烈。想要在激烈的竞争中占有一席之地,医院需要在不降低服务质量的前提下,通过降低各种消耗,从而降低就医价格,使医院能够可持续健康发展。因此,医院的竞争力能否提升的重点就在于能否够降低医疗成本,进一步减轻患者的负担。本文在对国内医疗服务项目成本的研究现状进行深入了解的情况下,对医疗服务项目成本核算和控制的现状存在的问题进行分析并提出了完善成本核算和控制体系的一些列建议,旨在提高医院的竞争实力,实现可持续发展。
At present, China’s reform of the hospital presents a new way of thinking and intensified competition among medical institutions. In order to gain a foothold in the fierce competition, hospitals need to reduce the medical costs by reducing various consumption without compromising the quality of service, so that the hospital can achieve sustainable and healthy development. Therefore, the focus of the hospital’s ability to enhance competitiveness lies in whether the medical costs can be reduced, to further reduce the burden on patients. Based on a deep understanding of the research status of the cost of medical services in China, this paper analyzes the existing problems in the cost accounting and control of medical service projects and puts forward some suggestions to improve the cost accounting and control system in order to improve Hospital’s competitive strength, to achieve sustainable development.