新医改环境下医院的成本管理研究——以m医院为例-research on hospital cost management under the new medical reform environment - taking m hospital as an example.docx

摘要 随着我国社会主义市场经济体制的建立和逐步完善，国家有关医疗、财税制 度等改革措施的陆续出台和实施，现代医院的生存和发展面临更加严峻的挑战。 面对这一新的形势，转变观念，适应市场，提高管理水平，降低经营成本，以开 发和提供更多质优价廉的医疗服务来赢得广大患者的认可已经成为医院经营管 理者们的共识。医院管理水平的高低，经济效益的好坏等一系列的指标都可以通 过成本管理的内容反映出来。规范和强化医院成本管理的迫切性，对医院经营管 理人员的业务素质、理论水平及管理方法、管理手段等都提出了更高的要求。因 此，成本计划、成本管理的作用日益突出。 新一轮的医疗改革要将医药分家，医院的收入不能主要依靠药品的收入来完 成了，医院要效益、要服务质量，就需要医院在经营中从自身找解决办法，必将 促使医院进行合理的成本管理。另一方面，医院的成本管理也是医院发展面临的 大问题，有效地进行分析和探索，对医院的长远发展具有现实的意义。 本文介绍了国内外医院成本管理的现状和医院采取成本管理的重要性。通过 对 M 医院的成本管理进行全面的分析，针对成本管理中存在的突出的问题，通过 对先进的成本管理方法的学习，将方法模拟运用到 M 医院的成本管理中去，如对 医院内部管理主体的优化、对预算编制的优化、对成本管理控制过程的优化（采 购、仓库管理、固定资产等优化）、对医疗业务的成本管理控制的优化等，并且 建立了成本管理控制的绩效评估体系。通过详尽的分析对成本的管理和控制有更 好、更深入的了解。使医院向公益性和经营性的方向发展。 关键词：医院；成本管理；优化 新医改环境下医院的成本管理研究— 以 M 医院为例 摘要 PAGE PAGE II ABSTRACT With the establishment and perfection of the socialist market economy system, the introduction and the implementation of relevant medical measures and taxation system, the survival and development of hospital is facing more severe challenges and ruthless reality, as the same time, the urgency and crisis are brought to medical personnel by the competition rules of survival of the fittest。In the face of this new situation, changing ideas, adapting to the market, improving the management level, reducing operating costs, developing and providing high-quality medical service has become consensus among brilliant managers. Therefore, “cost” which was rarely mentioned in the past has become pet phrase, the role of cost-plan; cost-management have become increasingly prominent role. As is known to all, the hospital is a non-profit service organization, however, along with the financial investment in the hospital is less and less in recent years, the operation is put in a tough plight. This suggests, it is particularly important for the hospital to know how to develop with standardization, and create more business benefits to meet the medical needs of patients. The new round of health care reformation demands the main income cannot rely on the drug i