试论医院成本管理的运作关键

根据医院成本管理原理和我国管理现状,站在社会大系统角度考虑,就医院成本管理的三个关键问题提出看法。认为明确医院的社会角色,正确定位是运作前提;动员社会力量,由政府组织制定好医院成本会计制度是运作基础;立法推行,分步实施是运作程序。通过医院成本管理制度,能有效改善医院内部管理状态,同时也为政府和社会提供了正确评价医院的依据,合理确定医疗价格的依据、公正支付医疗保险金的依据,是宏观控制医院经营行为和平抑医疗费用上涨的有力手段。

Quality,Cost and Reimbursement of Hospital Services

The article discusses quality,cost and reimbursement issues of health services from these three dimensions,i.e. , the importance of social role of hospital service capabilities and benefits in the process of the whole society's transition and development to a market-oriented economy and to modernizations;very simple accounting systems Chinese hospitals traditionally use,which are not able to reflect the actual costs of services especially when treating severe of difficult cases,and therefore need to be improved through efforts of relevant administrative departmenets as well as social support sand the needs for legislative measures to be taken in a planned way, so as to facilitate reimbursement necessary for the maintenance and development of hospital services.