X Hospital Cost Accounting And Management Research

In 2015,the General Office of the State Council issued the Guiding Opinions on the Pilot Comprehensive Reform of Urban Public Hospitals,which proposed to strengthen the financial accounting management of hospitals,deepen the reform of medical insurance payment methods,and encourage the implementation of grouping payment methods based on disease diagnosis,which forced hospitals to strengthen cost accounting,especially the cost accounting of diseases.At the end of September2017,China abolished drug markups and comprehensively promoted the reform of public hospitals.This makes the hospital meet the bottleneck of income increase,the hospital must strengthen the internal cost control,achieve the maximum benefit of medical resources to make up for the drug revenue gap.In January 2021,the Notice on Printing and Issuing Standards for Cost Accounting in Public Hospitals was issued to further standardize cost accounting in public hospitals and promote cost accounting and management in public hospitals.Not only national macroeconomic policy requires public hospital system,establish and improve the cost accounting and management public hospital cost accounting is also the requirement of the market,with the rapid rise of civilian battalion hospital,talent and capital influx to civilian battalion hospital,public hospitals need to constantly adapt to market economy,and reduce hospital operating costs,enhance competitiveness of the hospital.In addition,with the continuous expansion of the scale of public hospitals,business activities and capital asset management become more and more complex,and the pressure of economic operation is increasing,and the demand for fine management of cost accounting is increasing day by day.Since 2012,X Hospital has started to conduct department cost accounting.In recent years,X Hospital has made great progress in medical project cost accounting and DRG disease component accounting,and the cost accounting system construction of the hospital has been in the forefront of the domestic industry.Hospital cost accounting on the basis of the status quo at home and abroad is presented in this paper,the methods of on-the-spot investigation,informal interviews to collect data,by measuring X hospital costs,medical services department of the cost of the project cost,diseases,DRG disease,analysis the hospital medical service project cost status and some of the departments of disease and DRG disease of this situation,analysis of X hospital problems existing in the current cost accounting and management,including basic information provided is not accurate,the cost accounting method is not perfect,the information management system to improve.It also puts forward some suggestions,such as strengthening the filling of basic information,improving the cost accounting method,and improving the construction of information system management system,so as to optimize the cost accounting and management of X Hospital and promote the establishment and improvement of scientific,objective and systematic cost accounting and management system in other public hospitals in China.