医院科室成本核算的国际经验及启示

在介绍了美国、日本、越南、菲律宾四国医院科室成本核算的流程、科室分类及归类、成本项目分类、分配基准设置等关键技术的基础上,提出完善我国医院科室成本核算的路径:建立基础数据分类集成机制、提升核算数据可得性和质量,健全医院成本核算科目及编码体系、探索与会计科目对照机制,完善医院科室分类和归类规则、探索学科群和大部制核算机制,探索建立各级分配基准标准库及论证评估机制,探索建立成本核算绩效激励机制、促进核算结果应用升级。

International Experience and Enlightenment of Cost Accounting in hospital Departments

Based on the introduction of key technologies such as the cost accounting process,department classification,cost item classification,and allocation benchmark setting in the hospitals of the United States,Japan,Vietnam,and the Philippines,the paper proposed a path to improve the cost accounting of hospital departments in China,including data classification and integration mechanism,improving the availability and quality of accounting data,improving hospital cost accounting subjects and coding systems,exploring the accounting subject comparison mechanism,improving hospital department classification rules,exploring subject groups and large-scale accounting mechanisms,exploring to establish a standard library of allocation benchmarks and an evaluation mechanism at all levels,exploring the establishment of a performance incentive mechanism for cost accounting,and promoting the application of upgrades in accounting results.