| 摘要: |
| 成本核算与控制是医院管理的基础。基于集成化信息系统支持，通过事前预算、事中控制、事后分析等不同环节的成本综合管理，强化成本分析及预算管理，建立面向服务项目的医院成本核算模型，并通过配套的绩效考核制度以增强全员成本意识。公立医院通过高效使用人、财及物等资源，可不断降低医院运营成本，以满足群众日益增长的医疗服务需求。 |
| 关键词: 医院 成本管理 信息系统 |
| DOI： |
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| 基金项目: |
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| Analysis and Suggestion of Problem of Cost Management in Public Hospital |
| Liu Junjun,Jiang Wenwei |
| (Finance Department，Affliated Nanjing Drum Tower Hospital，Nanjing University Medical School) |
| Abstract: |
| Cost accounting and control is the foundation of hospital management. Based on integrated hospital information system，the cost of comprehensive management of public hospitals should make the budget in advance，keep it under control and post analyses afterwards in order to consolidate the cost analyses and budget management. Simultaneously，public hospitals are supposed to build service-oriented hospital cost accounting model as well as set up perfect performance appraisal system to enhance staff awareness of cost. Making the best use of the resources of people，money and goods and so on，public hospitals are likely to reduce the operating cost and satisfy the growing demand for medical services. |
| Key words: Hospital,Cost Management,Information System |
