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随着国家医疗改革的不断深入,国家政策日益强化对卫生市场的调控,因而医疗市场的价格空间将会不断被压缩,从而制约医疗机构的收入空间,加之政府医疗保障项目拨款不足,使得医疗机构必须谋求低成本发展,同时,各类医疗保险机构等医疗费用的第三方支付人支付比重越来越大,这都要求医疗机构提供详细真实的成本信息,只有控制成本,才能保障医疗机构为全民提供优质、高效、低耗的医疗服务,因此,医疗服务的成本核算与控制显得越来越重要。
With the continuous deepening of the national medical reform, the state policy has increasingly strengthened the regulation of the health market. As a result, the price space in the medical market will continue to be compressed, which will restrict the revenue space of medical institutions. In addition, the lack of funds allocated by the government medical insurance programs will make the medical institutions Must seek low-cost development, meanwhile, the third party payers of various medical insurance institutions and other medical expenses pay more and more, which require medical institutions to provide detailed and real cost information. Only by controlling costs can medical institutions be guaranteed as whole people To provide high quality, efficient and low-cost medical services, cost accounting and control of medical services is becoming more and more important.