Study On The Whole Cost Accounting And Cost Control Of Public Hospitals Under The Background Of New Medical Reform

Started in 1979, China’s medical system reform, the reform is the core of "health should use economic means to manage", now the health 36 years of trials and hardships, has experienced six stages. Today, a phased victory for our health, however, should not be ignored is that stubborn, "cost of medical care" have been drawn to the masses;, on the other hand, public hospitals with high consumption, high investment, the investment of resource consumption way for the growth of the medical income, guide the public hospitals with the "public welfare" more walk more far, the development of the high investment high consumption patterns encountered land resources, such as input-output disproportionate growth bottlenecks; Expect the second transformation of hospital development, not only to improve the level of medical technology, medical quality, service quality and work efficiency, reduce the cost of endogenous development model transformation. Under the state council on the reform of public hospitals in 2011 pilot work arrangement, put forward: in the public hospital must strengthen financial management, overall cost accounting, cost control, and comprehensively improve the efficiency of resource use. The hospital financial system(2012) put forward: hospital should be in accordance with the provisions of the implementation of the financial system of the comprehensive cost accounting; On the basis of cost analysis, budget management, performance appraisal, and at the same time the hospital cost accounting, to implement the effective control of the cost, reasonable control of the hospital to carry out business activities of operating costs, to optimize the cost target. The current hospital cost accounting for the courtyard, the secondary business accounting, accounting purpose is to meet the needs of the distribution of performance, there is no clear the cost accounting methods and detailed rules for the implementation of information flow, business and financial information flow does not implement docking; Cost control consciousness weak, rely on scale effect for economic growth, establish perfect cost control system, resource scarcity and waste coexist, purchasing the lack of scientific argumentation and planning.This paper studies the main contents include: first, in the form of case finding hospital total cost accounting theory in practice, summarize the formation have the maneuverability, methodology, combine with practice in cost management practices have take a leading role, the guidance of building a practical and operable comprehensive cost accounting system, preliminary change currently most public hospitals is limited to grade hospital total cost accounting, cost data of department-level cost accounting, lack of diseases, medical service project cost data, and extensive, not a full cost management mode. Emphasis on total cost accounting results in practice, the application result is only used to change the present accounting performance distribution; Explore the application of cost accounting in the public hospital management practice, tries to find a kind of management practices, operational cost accounting methodology. The ultimate goal of full cost accounting is cost control, the practice is the sole criterion for testing truth, after practice test, based on the budget of the cost control is the most effective means of cost control. Second, this paper discusses how to through the analysis of the hospital comprehensive budget management cost control, at the same time, the full cost accounting results in practical application, including the calculation results of evaluation, analysis, combined with the performance appraisal, the hospital cost management goals.