Research On Cost Management Of Public Hospitals

With China's reform deepening,the problem of cost has become the focus of public hospital management as well as the government.the public hospital is an institution with the public nature,has been the lack of "management awareness" makes a serious waste of medical resources.In the transition period of reform,the public hospital have to change the past mode of operation,to further explore how to strengthen the management,especially through the cost management to solve the problem of patient medical treatment which is difficult and expensive.Cost management is not only the requirement of the national policy,but also the need of the development of the public hospital.However,due to the late start of the hospital cost management in China,the current situation of China's public hospital cost management is not optimistic and is still in the initial stage.Many public hospitals have cost problems,such as the weak cost management,the cost accounting is not accurate,the cost analysis is not comprehensive,the cost control is weak and so on.In recent years,many scholars have studied the problem of hospital cost management,but there are some problems such as lack of examples or incomplete research.Under this background,this paper combined with the policy requirements,using various research methods of cost management experience on hospital C which were summarized from the three aspects :cost accounting,cost analysis and cost control,focuses on the case with characteristics of hospital cost management work experience.This article puts forward relevant policy suggestions on how to strengthen the cost management of public hospital that includes: strengthen the overall cost management consciousness,strengthen the construction of hospital information system,strengthen the accounting accuracy,strengthen the comprehensiveness of cost analysis and so on.in order to provide a reference,or a certain theoretical guidance for the practice of the theory of cost management of public hospitals in China.