Research On Cost Management Of GY Public Hospitals Under The Background Of New Medical Reform

With the advancement of new medical reform policy,China's public hospital management environment has changed,in the face of the strict quality requirements and the fierce competition in the market,the hospital in improve the quality of health care and the social public welfare at the same time,must strengthen the cost management,reduce the waste of funds,to provide patients with high quality and low price service,which is based on the medical service industry.Since the reform of cost management in public hospitals started late in China,so far,there is no specific standard of cost management in public hospitals,and hospital cost management varies from good to bad.In order to understand the current situation of public hospital cost management in our country,puts forward the improved measures can be used for reference,this article selects the representative GY public hospitals for case study,discussion and analysis of Y in public hospitals in the deficiency of cost management,and puts forward related Suggestions,expected to cost management conditions are similar to other public hospital to provide the reference.This paper mainly adopts the research method of case analysis and takes GY public hospital as the case study object to study the methods and characteristics of its cost management.This paper takes the new medical reform policy as the entry point,explains the changes and challenges brought by the new medical reform policy to the operating environment of public hospitals in China,and introduces the contents and management methods of the cost and cost management of public hospitals in China,laying a solid theoretical foundation for the paper.Then,GY public hospital is taken as an example to study the financial status and current cost management of GY public hospital,analyze the defects in the cost management of GY public hospital and put forward feasible suggestions.Through the case study,this paper concludes that there are mainly five deficiencies in the current GY public hospital cost management in the following five aspects: first,the poor cost management environment;second,the cost budget management system is not sound;third,the cost decision-making is not prudent;fourth,the cost accounting is not precise;fifth,the cost management analysis and assessment is not sufficient.Finally,in view of the shortcomings of GY public hospital cost management,this paper puts forward five suggestions: first,improve the management awareness and quality of financial staff,improve the hospital information system,and improve the hospital cost management environment;The second is to improve the hospital budget management from three aspects of budget preparation,implementation and adjustment.Third,reasonably allocate human resources to all departments and increase the monitoring of the flow of high-cost materials in and out to effectively control the high-cost;Fourth,reasonably collect and distribute indirect expenses to ensure the accuracy of cost accounting;Fifth,establish the analysis of cost management and reward and punishment system to promote the process of hospital cost management.This paper hopes that the study on the cost management of GY public hospitals can enrich the literature of cost management in China and provide some help and reference for the improvement of the cost management system of public hospitals in China.