Cost Control Research Of Grass-roots Public Hospitals

As the Government investment declines constantly, the allocation of medical resources appears misplaced, resulting in hospitals at the level of Grade III or above are getting better and better, and grass-roots public hospitals are difficult to operate. The new medical reform aims to establish a national medical care system of "low-level, wide coverage", brings the opportunities for the development of grass-roots public hospitals, standards the conduct and the level of charges, and challenges the connotation management of the grass-roots public hospitals, cost control in particular.At present, the main target of cost control theory and method is enterprises, lack of hospitals. Hospitals have a long-term implementation of the budget management system, so far there is no hospital of implementation of cost management. With special medical care services, hospital management system has plans and market management in duality, hospital cost accounting is essentially non-compensatory value, so that cost control of the grass-roots public hospitals can not copy the cost accounting and control method of the enterprises, and can not copy foreign management style and method, but can bring cost accounting and control system, which is in line with the characteristics of the medical profession, practical and standard from the modern method of cost control.Combining theory with reality, corresponding the principles with case studies, this paper researches comprehensively into the necessity and impact of cost control, and helps state-owned grass-roots hospitals to establish a scientific system of cost accounting with the practical application of the full costs control methods, including strengthening of cost control in advance, strengthening the process management of cost, and improving cost control afterwards.Grass-roots research of grass-roots public hospitals, relates to country, hospitals, individuals and many other economic benefits, provides high-quality, high efficiency, low consumption of services for people, promotes healthy and orderly development of grass-roots public hospitals, so it is of great significance.