【摘要】 随着政府对医院的补偿逐渐减少,药品加成逐渐取消,使得长期以来忽略成本管理的公立医院面临既要保持自身公益性又要实现经济效益、既要注重短期目标又要长期可持续发展的问题,公立医院如何提高自身竞争力、实现资源最优化配置受到社会的广泛关注。从公立医院成本管理概念内涵的视角,以成本管理的体系、方法、人才结构、信息系统为切入点,探讨了公立医院成本管理存在的问题以及产生这些问题的原因,并给出了对策建议。更多还原

【Abstract】 With the gradual reduction of government compensation for hospitals and the gradual cancellation of drug addition,public hospitals,which have long neglected cost management,are facing the problems of maintaining their own public welfare,realizing economic benefits,focusing on short-term goals and long-term sustainable development. How to improve their competitiveness and realize optimal allocation of resources has attracted widespread attention. From the perspective of the connotation of the concept of cost management in public hospitals,this paper discusses the existing problems in cost management in public hospitals and the reasons for these problems,starting with the cost management system,cost management methods,cost management personnel structure and cost management information system,and gives some countermeasures and suggestions to solve the existing problems.更多还原