Problems And Solutions In The Cost Management Of TJ County Hospital

Public hospitals of China are facing more severe challenges due to the foreign private medical institutions entered to Chinese medical market and the new medical reform policies.As the most basic social medical service institution in China,public hospitals have played irreplaceable positions and roles in society,especially the county level hospital has played its community medical service utility.But in reality,due to the deepening health care reform so that the profit of hospitals was dropped significantly.In addition,with the reducing of government’s financial assistance,the county hospitals were unable to improve hospital environment or purchased advanced medical equipment,so that county hospitals had a greater operating pressure.County level hospitals must provide high quality medical services,health care and comfortable environment and reasonable charges for medical services if they want to survive and develop in the coming fierce competition in the market.Therefore,county hospitals need to establish a set of standardized,rationalized cost accounting approach to solve various problems arising in the work of the current management.Cost management will conducive the hospital to achieve self-expenditure minimization problem and obtain a reasonable profit target.At present,cost management in Chinese county hospital is still in its infancy,there are still many problems and obstacles in the practice.This article used a county public hospital in Tianjin as the base study,it has combined the “Costing Operating Instructions of Tianjin district”,and county level hospitals for further discussion.This article has described and analyzed problems in the process of a Tianjin county hospital cost management,it also made positive and effective suggestions for how to carry out the future hospital cost management.It provided reference value in terms of cost management for our country’s county hospitals.