Study On Total Cost Accounting Of G People's Hospital

Public hospitals usually have three main ways of compensation: 1.2.Income from medical services;3.Government financial subsidies.Among them,drug markups and medical services are the main compensation channels for public hospitals,accounting for about 95% of the total revenue of the hospital.The government's financial subsidy income is the least,accounting for about 5%.With the continuous deepening of China's medical reform,in order to solve the social phenomenon of "difficult and expensive medical services" and make China's medical services return to public welfare,the country began to implement the "0 plus" drug policy in 2009.Up to now,this policy has been basically implemented in most county-level public hospitals in China.The implementation of the policy of "0 markup" on drugs leads to the change of the compensation channels of public hospitals from the original three ways of medicine markup income,medical service income and government financial subsidies to two ways of compensation,which are dominated by medical service fees and supplemented by financial subsidies.Although the state has corresponding supporting financial subsidy measures,the amount of subsidy is very limited,and the loss of compensation channels accounting for 40% of the total revenue undoubtedly has a very significant impact on the compensation mechanism of public hospitals.At the same time,with the decrease of financial subsidies to public hospitals year by year and the encroachment of a large number of private medical institutions on the market,both the survival and development of public hospitals are threatened.In this context,public hospitals are in urgent need of seeking a high-quality operation and management method to improve the efficiency of fund use,reduce operating costs and increase hospital internal balance,so as to adapt to the new living environment and competitive environment.How to choose a more scientific cost accounting system to help public hospitals to strengthen cost control and achieve the goal of improving operation is a reality that public hospitals in China have to face.County-level public hospitals are the main component of China's medical system,accounting for more than half of the total number of public hospitals in China.The number of people covered by medical services accounts for 70% of the total number of people in China.They are the bridge between urban and rural medical care,and an important part of regional medical services.Compared with higher level public hospitals,there is no big gap in facilities and equipment,but there is still a big gap in medical service level and operation and management level.Such as in cost accounting and control,excellent level of first-class hospital both in information management,and personnel's work ability and experience on,their work efficiency and effectiveness will naturally better,in order to hedge both from health care reform and strengthen the external competition of the negative effects on hospital management.Compared with county-level public hospitals,they are faced with more serious problems because of the gap in all aspects.This paper mainly through literature research,investigation,study and comparative research,three methods in studying literature at home and abroad about the hospital cost accounting,on the basis of relevant research results,the full cost accounting in the public hospitals at the county level compared with the traditional the advantage of hospital cost accounting,and in the process of research to find out the deficiency existing in the object of study in terms of total cost accounting,in view of the lack of optimization scheme is put forward.This paper hopes to have a deeper understanding of the application of total cost accounting in the cost accounting of county-level public hospitals in the study of people's hospital of G city,and provide some references for the construction cost accounting of county-level public medical institutions in China.