Study On The Reform Of Cost Accounting And Cost Management In Y Military Hospital

On the accounting contents and accounting methods, there are some limitations about the accounting system of military hospital, which brought about negative effects to the decision-making and management of hospital in different degree, and therefore, it is necessary to revise and perfect t h e c u r r e n t c o s t a c c o u n t i n g m a n a g e m e n t i n m i l i t a r y h o s p i t a l.According to the practice of cost accounting in China military hospital, combined with the new situation of cost accounting which is confronted with in military hospitals, the paper discusses the necessity of the reform on cost accounting system in military hospital, and describes the research background, research ideas, research content, research methods, and summarizes the current research status of the cost accounting through the reading of domestic and foreign literature. Then, based on the current military hospital accounting system, with the Y military hospital as an example, this paper analyzes the present situation of cost accounting system, and systematically summarizes the existing main problems in the accounting system of the Y military hospital, such as insufficient understanding, reasonable cost accounting system, imperfect cost accounting basis, unreasonable cost sharing, lack of management and control, incomplete information disclosure, lack of professional personnel, and gives an analysis to the causes of these problems. Then, from the reform's goal, the principle, the safeguard measure, the note of the cost accounting and so on, it proposes reform idea and the way of thinking to the reform of the cost accounting and management in Y military hospital. On this basis, the paper analyzes the reform of cost accounting and management with the Y military hospital as an case, and put forward a series of reform measures which include to clear from the income and expenses, improve the imputation method of the cost accounting, scientific cost sharing, full cost report, perfect accounting report, strengthen the cost analysis and assessment. It also compares the changes of the cost accounting and management before and after the reform, which include unified hospital cost accounting management, new hospital cost accounting content, to improve the management method of cost accounting, to optimize the accounting report and its structure measures, to establish a unified performance evaluation index on cost accounting and management, to regulate the use of cost accounting information platform.Finally, the paper analyzes the effect of cost accounting and management reform, explains the conclusion of the paper, and points out the shortcomings and future research directions.