Research On Optimization Of Full Cost Accounting System Of S Hospital Department Under The Background Of New Medical Reform

Due to the continuous introduction of New Medical Reform policies,such as the system of total medical insurance prepayment,the system of payment by disease,and the system of graded diagnosis and treatment,the hospital operation mode of "cover hospital expenses with medicine revenue" in the past has been confronted with unprecedented challenges.At the same time,the opening up of the medical field by the state and the admission of private capital have intensified the market competition among hospitals.As a leader in primary health care,those County-level Public Hospitals are facing the dual pressures from the loss of the "cover hospital expenses with medicine revenue" protection model and private capital competition.Thus,improving the level of cost management while standardizing department cost accounting is bound to function as an important approach for hospitals to develop healthily in the future.Taking S Hospital as the research object,guided by the cost accounting theory and combining with the "Operating Methods of County-level Public Hospital Cost Accounting",this paper expounds the current situation of implementing the full cost accounting system in S Hospital,and analyzes the results of the current running full cost accounting system from three aspects encompassing: the hospital's asset status,outpatient and inpatient situation and income and expenditure structure.On this foundation,it summarizes the shortplanks existing in the implementation of the current full cost accounting system in S hospital,such as unreasonable cost accounting unit setting,no three-level allocation,rough cost collection,substandard basic conditions for implementing the full cost accounting system,and unrelated performance evaluation to cost evaluation.In the end,the current full-cost accounting system of S hospital is being optimized,and practical rectification measures are put forward from the aspects of setting up cost units reasonably,allocating costs in three levels,perfecting cost accounting methods,reasonably collecting costs,promoting the basic construction of full-cost accounting of hospital operation,as well as boosting its performance evaluation mechanism,so as to reduce hospital operation costs,upgrade the level and quality of medical services,and enable the operation of the full-cost accounting system to truly play the role of cost control.This paper hopes that through the research on the cost accounting system of S hospital,it can understand the current cost accounting status of county hospitals,and can provide some help and reference for county-level hospitals to establish a complete cost accounting system.