Research On Improvement Of Cost Report In Hunan Children's Hospital

With the continuous advancement of the new medical reform,the implementation of the system of zero difference,grading treatment,medical insurance payment reform and doctor's multi practice,has made great efforts to promote the competition of public hospitals to be increasingly fierce and hot.At the same time,public hospitals pursue the economic benefits under the premise of maintaining public welfare.However,the total cost and department cost of a single accounting hospital have been unable to meet the cost management needs of the core stakeholders in public hospitals.Therefore,Hunan Children's Hospital needs to conform to the trend of the times.We improve the cost reporting and the efficiency of the cost decision-making of external information users and the efficiency of internal information users' cost control.This paper first analyzes the impact of the new medical reform on the cost management of public hospitals,and combs the literature of operation management,financial management,cost management and cost reports of public hospitals.Secondly,based on the stakeholder theory,this paper analyzes the needs of the internal and external stakeholders of the public hospitals and the needs of the cost reports.Based on the development of Hunan Children's Hospital,the problems and reasons for the existence of the cost report are deeply excavated.Thirdly,this paper puts forward the ideas and advantages of the improvement of the cost report under the social and economic targets,designs the content and the specific format of the cost reports used by the internal and external stakeholders,and improves the social and economic goals of cost report out of table information from the social responsibility and internal control aspects.Finally,this paper puts forward the guarantee measures from five aspects to realize the improvement of the cost statement of Hunan Children's Hospital.This paper puts forward the cost reports of public hospitals based on the social and economic goals and designs the content and format of the cost reports used by the external and internal stakeholders,which is beneficial for the internal stakeholders to further optimize the structure of revenue and expenditure and control the cost reasonably,improving the service efficiency.And it is beneficial for the external stakeholders to understand the state of the cost of public hospitals and establish a more scientific price adjustment and compensation mechanism.