新形势下加强公立医院医疗服务项目成本核算的思考

随着公立医院补偿机制和医保支付制度改革的推进,公立医院的成本管理工作越来越受到重视。科学合理的医疗服务项目成本核算可对医院管理机制的完善、补偿机制的建立、医保支付方式改革的推进以及卫生资源的合理有效配置提供重要参考依据。政府部门和公立医院以及社会各界应加强成本管控意识,推动医院医疗服务项目成本核算工作有效开展。

Thought on Strengthening the Cost Accounting of Medical Service Items in Public Hospitals under the New Medical Reform

With the promotion of compensation mechanism reform and medical insurance payment system reform in public hospitals,more and more attention has been paid to the cost management of public hospitals.Scientific and reasonable cost accounting of medical services can provide important reference for the improvement of hospital management mechanism,the establishment of compensation mechanism,the promotion of medical insurance payment reform and the rational and effective allocation of health resources.Government departments,public hospitals and all sectors of society should strengthen the awareness of cost control,and promote the effective cost accounting of hospital medical service projects.