Research On Cost Management Of Public Hospitals From The Perspective Of Internal Control

Public hospitals,as the main part of the medical industry,have undergone tremendous changes after the reform and opening up.After 40 years of rapid development,their business performance and capital strength rank in the forefront of the national medical industry.In fact,public hospitals in China belong to non-profit institutions,which have their own unique accounting system.The enterprise cost management model can not be directly applied to public hospitals,especially in the context of the new medical reform,more in-depth research on the cost management theory of public hospitals is needed.With the reform of domestic public hospitals and the opening of social hospitals,public hospitals have gradually begun to accept the baptism of the market wave.To be independent in the market,the importance of improving competitiveness is self-evident,and cost management optimization is the key to improving the competitiveness of enterprises.Therefore,it is of great theoretical and practical significance to study how to optimize the cost management of public hospitals.In this paper,H hospital is taken as the research object.In the research process,case analysis,literature analysis and investigation analysis are used to evaluate the current situation of H hospital cost management,find out the problems and reasons in management,and put forward optimization suggestions for cost management from the perspective of internal control.First of all,it summarizes the related theories of cost management and internal control,defines the concept of hospital cost management,and introduces the content,main characteristics and mode of hospital cost management;secondly,it analyzes the current situation of hospital cost management from the four components of cost management,namely cost budget,cost accounting,cost analysis and cost performance assessment,and analyzes the personnel from four aspects Analyze the results of H hospital cost management from the perspective of cost,office cost and drug and health material control;thirdly,further summarize the existing problems and reasons in H hospital cost management according to the status quo and research results previously described;then,put forward optimization suggestions and specific practices for H hospital cost management from the perspective of internal control,with the main purpose of helping h hospital We should establish a good cost management environment,establish risk prevention and control mechanism and internal control mechanism,optimize the cost management activities,improve the construction of information system and strengthen the cost control and supervision mechanism.It is hoped that the research contents and conclusions of this paper can be used for reference to improve the cost management status of H hospital,and provide reference for other public hospitals to improve the cost management ability.