Since the 18th National Congress of the CPC,the reform of urban public hospitals has been steadily pushed forward from pilot projects,from point to area.The focus of reform has changed from building a framework to system building,from hospital reform to county comprehensive reform,and from single reform to medical,health insurance and medical linkage reform.On April 8,2017,after the implementation of the Comprehensive Reform Plan for Separating Medicine from Medicine in Beijing,the outpatient service volume of tertiary hospitals has generally decreased.Some patients who used to prescribe drugs alone were attracted to community hospitals.The medical income of hospitals has been affected.The national policy has strictly restricted the proportion of drugs and consumption.The income of goods and consumables is also affected.Although adjusting medical services can make up part of the hospital’s income,it is difficult for hospitals to maintain the original income level.The economic management of tertiary public hospitals is facing a severe test.In this context,it is of great significance to study the cost control of public hospitals.Under the circumstances of slowing down the growth of revenue space,changing revenue structure and reducing compensation channels,hospitals can maintain the normal operation and balance of revenue and expenditure of hospitals and improve the core value of hospitals only through hospital cost control,improving refined management,saving expenditure and reducing consumption,and improving the efficiency and effect of expenditure and competitiveness.This study tries to start with the current situation of cost control in public hospitals,put forward the main problems faced by public hospitals in cost control at the present stage,grasp the key aspects of drug and consumables cost control,through the guidance and analysis of budget management theory,internal control theory and cost control theory,combined with the current situation of public hospitals,and introduce relevant public hospitals.In the case of cost control,through the literature research at home and abroad,the financial data analysis and statistics,the case study of cost control and other research methods,the implementation path and method of cost control in public hospitals are perfected.The original cost control mode and traditional method are used to establish targeted,multi-level,form beforehand,to intermediate and then to post-feedback.The evaluation of the whole process cost management and control mode includes the specific implementation measures of the cost management and construction of public hospitals at the level of cost control units as well as the specific drugs,consumables costs at the operational level,which provides a strong reference for the cost management and control of public hospitals from the theoretical level to the implementation level. |