A Study On Public Hospital Cost Accounting Problems From The Perspective Of Information Requirements

The increasing demand for the government from public leads to the shift of government functions.In recent years,"government reform" has become a hot topic,medical system reform is one part of the government reform.Ever since medical reform started,the state authorities have introduced a number of documents,emphasizing the establishment of hospital scientific management system.In 2015,the General Office of the State Council issued the Guiding Opinions on the Comprehensive Reform of Urban Public Hospitals,and proposed fine management to strengthen cost accounting and control.This not only meets the public needs of hospital information disclosure,but also meets the hospitals' internal needs: they need to improve management abilities under the increasingly fierce medical industry competition.However,at present,the cost accounting of our hospital has not yet met the requirements of refinement.External disclosure and internal management have not formed effective convergence.Therefore,it is necessary to construct the corresponding cost accounting system and to lay a good foundation for reform.In this context,this paper studied the cost of public hospitals in China.The author raised two questions at first: what kind of cost information does the hospital need in the financial report perspective? What kind of cost information is needed from the perspective of performance evaluation? Then from the demand point of view,after the collection of domestic and foreign literature,the author summed up the main ideas and made a comparative analysis of the similarities and differences between the two,then at the same time put forward the third question: how to establish a unified cost accounting model,so that can meet both information needs? To this end,this paper attempted to build a set of appropriate cost accounting system,including the costaccounting method,scope and information technology related,the author put forward the system: first distribute the cost of hospital to department levels under the full cost thinking,second use activity-based costing to refine to project level,next calculate the cost of disease by overlaying clinical pathways,all these should be based on a unified data platform.After the theoretical analysis,this paper chose X Hospital as a typical case study of public hospitals in our country,by analyzing financial reports,performance evaluation and cost accounting respectively,and comparing with the results of theoretical induction,the author found out the difference between theoretical system and X hospital,tried to discover possible problems,and to list the improvement ideas.This paper has found 3 conclusions: First,financial report needs to provide information including the use of financial funds,fees,cost control,operation and other information;Second,performance evaluation needs to provide,including work efficiency,quality of service,social responsibility,government funds put into use condition,service costs,organization and management information.Third,it is feasible to build a cost accounting model,supplemented with the necessary information technology,so that can meet both external disclosure needs and hospitals' performance evaluation needs.In this paper,the author used literature analysis and case study methods,made innovation on both perspective and content: from the demand point of view,made a comparative analysis of two different perspectives on the cost of information needs.Then try to establish a specific hospital cost accounting system to achieve docking between cost accounting,financial reporting and performance evaluation,in order to provide more accurate data to support and promote the refinement of hospital management.