Pilot Chinese Medicine Hospital In Beijing Area All On Cost Accounting

When china is transfonning fivm the plan economy to the maiket-onented economy, the low management effciency of Chinese traditional hospital is exposed. Some irresponsible actions, such as making away with medical material, lacking of responsibility and paying too much attention to benefit, these actions hinder seriously the development of national health care. In the end of this century, Chinese government tries its best to change its functions and manage the health indus xy with thinking pattern in line with il market economy theory. In order to adapt to the new situation, the Chinese medicine hospital administers are seeking the appropriate methods for hospital development under new circumstance. This paper believe that strengthening cost management, practicing cost accounting and reducing medical cost is the only way for maintaining and developing of Chinese medicine hospital. Entering the 21st century hospital services will substantially increase productive forces, benefits, values and contributions through: enriching, renewing, creating numerous theoretical and practical links in clinical practice; making service strategies at various leveLs and types of hospitals better adapteri to medical Sd-Tech advances than those used by outdated services. In modem hospital management, hospital managers should stick to a fixed to a fixed principle of strengthening internal management so as to ensure a combined high quality and low cost In modern society it is necessary for a hospital to strengthen total medical cost accounting, In the most important part of the paper, we studies and illustmtes the procedure of the total medical cost accounting, In DongI ang hospital ,We emphasize that the cost of every deparlmenl should be accounted and every actual cost of hospital should be accounted. By analyang medical cost of Dongfiing hospital, it is clear that in firtinc, modem Chinese medicine hospital have to manage itself independently as a body corporate and reform its personal system, optimize management of human resources and reduce redundant staff so as to promote ei ciency Reforming traditional accounting system and establishing modem accounting system, is benefit for hospital to decrease medical cost, improve effectiveness, make an inventory storage, outstand resources and improve competition ability. Implemenling total medical cost accounting is important for a hospital to maximum its social advantages and economic advantages.