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成本核算工作已广泛在我国各级卫生机构中开展,但由于国家到目前为止还没有一套规范的成本核算制度,致使各公立医院自行开展的成本核算内容、核算口径不尽相同,使公立医院的成本核算结果没有法理依据,缺乏规范,不具有权威性,得不到社会的承认。因此,目前公立医院迫在眉睫的任务是如何探索出一种既能有效控制医疗费用,使其符合价值规律,又能保证医疗服务的公平、效率与可及性的理想成本管理模式,以适应医药分开核算及全民医疗保险的运行机制。正确引导公立医院重视医疗服务成本管理,深入开展自身内涵建设,提高医疗服务质量和数量,切实减轻患者费用负担。
Costing work has been widely carried out in China’s health institutions at all levels, but as the country has so far not yet a set of norms of cost accounting system, resulting in public hospitals to carry out their own cost accounting content, accounting caliber varies, so that public hospitals The cost accounting results without legal basis, lack of norms, not authoritative, not recognized by the community. Therefore, at present, the urgent task of public hospitals is how to explore an ideal cost management mode that can effectively control the medical expenses so as to conform to the law of value and ensure the fairness, efficiency and accessibility of medical services so as to adapt to the separation of medicine Accounting and universal health insurance operation mechanism. Correctly guide public hospitals to pay attention to the cost management of medical services, deepen their own connotation construction, improve the quality and quantity of medical services, and effectively reduce the burden on patients.