县级医院成本核算现状调查与分析简

目的：调查县级医院成本核算基础条件，了解其开展科室成本核算的现状，为规范县级医院成本核算工作进行有益探索。方法：通过典型抽样选取东中西部3省20所县级医院，采用问卷调查和定性访谈进行调查。结果：多数医院已开展不完全成本核算，具备一定基础，但成本意识不够强，数据缺乏可比性，核算人力不足，业务能力有待提高，信息系统缺乏整合，后勤服务管理较弱。结论：建议完善成本核算组织体系，搭建区域成本核算平台，建立二级库存管理制度，培训专兼职成本核算员。

Investigation and analysis on current situation of County - level hospital cost accounting

Objectives：To learn the foundation and the status quo of hospital cost accounting in county level hospital to give some explore on regulating county level hospital cost accounting. Methods：20 county-level hospitals in 3 provinces belonging to east, middle and west China respectively were selected to have a questionnaire and in-depth interview. Results：Most hospitals have carried out incomplete cost accounting and had some basis. But there are still some problems including insufficient understanding of cost accounting, incomparable cost data, short of professional accounting staffs, lack of information systems’ integration and inadequate logistics management. Conclusions：Improving cost accounting organization system, establishing regional accounting platform, designing sub-base management system and training full time and part time cost accounting human resources can improve hospital cost accounting.