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医院改革经历了几十年的不断探索、实践,逐步与我国市场经济体制改革的发展相适应。医院正在由主要依靠政府补助向多渠道筹资的方向转化,由此带来的医疗价格、供求关系的变化,使医疗市场竞争日趋激烈。在新形势下,医院全面推行成本控制,加强成本核算具有重要的作用,能成为医院收支平衡新的重要支撑点,并能让广大患者得到实惠,医院自身也能健康发展。
The hospital reform has undergone constant exploration and practice over the past decades, and is gradually adapting to the development of China’s market economy system reform. The hospital is transforming from relying mainly on government subsidies to raise funds in various channels. As a result, changes in the medical prices, the supply-demand relationship and the intensified competition in the healthcare market are becoming increasingly fierce. Under the new situation, it is very important for the hospital to implement cost control and cost accounting in an all-round way. It can become a new important support point for the balance of payments in hospitals and benefit the majority of patients. The hospitals themselves can also develop healthily.