PS Hospital Cost Accounting And Management Research Under Background Of New Medical Reform

Today,the reform and opening-up has gone through 40 years of ups and downs,China's economic construction has created countless miracles,for the rapid development of the medical industry to provide good conditions.The implementation of various medical reform policies has put forward more and more strict requirements for hospital cost management and cost accounting.In order to realize the sustainable development in the new development situation,the hospital must take the cost management,the accounting and so on as the reform key.In order to solve the problems in hospital cost accounting and management,our country carried out "hospital accounting system" and "hospital financial system" in 2012,in order to make this work more reasonable and efficient.Since then,more and more enterprises are fully aware of the role of cost management in the day-to-day work and will be included in the performance appraisal system.Two years later,in response to the problems in the construction and operation of the internal control system in administrative institutions,China issued an opinion document,which clearly stated that all units should establish a sound performance evaluation mechanism for budget expenditure with the fastest speed,develop a sound evaluation index system,put the accounting cost accounting in the core position,to improve the use of funds,cost control,cost savings.Under this background,how to solve the problems in hospital cost accounting and management,find out the causes of the problems and formulate effective coping strategies,which is important for hospital reform.This paper begins with the impact of cost accounting and management on hospitals under the background of the new medical reform,and illustrates the importance of cost accounting and management to the current and future development of hospitals.Then,starting with the literature,the paper sorts out the related research contents of hospital cost accounting and management at home and abroad,defines the related concepts,which lays a theoretical foundation for establishing a perfect cost accounting and management system of hospital.Next,by introducing the background of the new medical reform and the important measures taken in the reform process,it summarizes the impact of the new medical reform policy on the hospital drug cost accounting,medical service cost accounting and cost management.And briefly describes the current cost accounting and management of PS hospital in the context of the new medical reform,this paper summarizes the problems existing in the currentcost accounting and management of hospitals from the aspects of the cost of sanitary materials,the cost of drugs,the cost of employee,the cost of capital and equipment,the total cost,etc.On this basis,respectively from the perspective of hospital cost accounting and cost management to optimize the program design.