Study On The Cost Fine Management Of Z Hospital Under The Government Accounting System

The implementation of the government accounting system from January 1,2019 puts forward higher requirements for the operation management and cost management of public hospitals in my country,especially the new government accounting system such as dual basis,dual system,dual entry,dual reporting,etc.The management characteristics of the hospital have brought new changes to the cost management of the hospital,requiring the hospital to actively change the cost management concept in the cost management,based on the accrual system,promote the clear ratio of hospital cost and income,and increase the cost of the hospital The refined level of accounting promotes the transformation of the entire hospital cost management system.To gain an advantage in market competition,public hospitals must fully grasp the opportunity of government accounting system reform,use refined management concepts,improve cost management methods,optimize cost accounting and management systems,and take into account the economic and social benefits of public hospitals.The long-term and healthy development of public hospitals can only be realized by fulfilling the social service functions of public institutions.From the perspective of cost management,taking public hospitals as the main body of analysis,this paper discusses the impact of government accounting system on cost accounting,cost control and cost budget in cost management of public hospitals,and selects Z hospital as a case study.The implementation of government accounting system pushes the cost management requirements of Z hospital to a new height,and promotes cost management through the updating of accounting subjects By canceling the "fund to be offset" to provide more accurate data basis for hospital cost accounting,we can promote the comprehensive cost control,clarify the status of cost management,and urge the budget to be strict and standardized.However,the existing cost management foundation of Z hospital is weak,and there are some problems,such as large deviation of cost budget,rough cost accounting,poor cost control effect,and cost analysis can not meet the needs of management.In view of these problems,this paper combines with the requirements of the government accounting system,grasps the principle of refinement,from consolidating the cost management foundation,improving the hospital cost budget,improving the hospital cost accounting,improving the hospital cost management system,improving the cost management system,and improving the cost management system Detailed cost control,improve cost analysis five aspects of Z hospital fine cost management system construction put forward corresponding specific suggestions,for the majority of public hospitals in the government accounting system under the cost of fine management to provide reference and reference.