本文關(guān)鍵詞： 成本核算 中醫(yī)類醫(yī)院 調(diào)查研究　出處：《北京中醫(yī)藥大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著深化醫(yī)藥衛(wèi)生體制改革的工作逐漸推進(jìn),2010年財(cái)政部、衛(wèi)生部頒布了新的《醫(yī)院財(cái)務(wù)制度》、《醫(yī)院會(huì)計(jì)制度》,針對(duì)我國獨(dú)立核算的公立醫(yī)院提出了更高的要求,尤其在公立醫(yī)院的預(yù)算管理、成本管理、收入支出管理、資產(chǎn)負(fù)債管理、財(cái)務(wù)報(bào)表等方面變化較大。新制度順應(yīng)了新醫(yī)改中推行公立醫(yī)院改革方案的要求,為公立醫(yī)院財(cái)務(wù)管理機(jī)制的建立提供了更扎實(shí)的理論基礎(chǔ)。本研究將通過對(duì)目前全國中醫(yī)類醫(yī)院的普查,了解醫(yī)院成本核算的人員及軟件的配備條件,科室及醫(yī)療服務(wù)項(xiàng)目成本核算實(shí)施現(xiàn)狀等信息,為下一步政府開展中醫(yī)醫(yī)院成本核算與醫(yī)療服務(wù)項(xiàng)目價(jià)格監(jiān)測網(wǎng)絡(luò)工作奠定基礎(chǔ)。 研究目的：本研究的主要目的是通過成本核算基線調(diào)查,了解全國中醫(yī)類醫(yī)院科室設(shè)置的基本情況,摸清醫(yī)院成本核算信息化發(fā)展水平以及醫(yī)院成本核算實(shí)施情況等,為國家及各省中醫(yī)藥管理部門提供相應(yīng)的數(shù)據(jù)參考,督促中醫(yī)類醫(yī)院按新制度要求全面開展成本核算工作�？偨Y(jié)出醫(yī)院在財(cái)務(wù)人員配備、信息化、數(shù)據(jù)采集功能及核算結(jié)果應(yīng)用中存在的問題。同時(shí),也為全國中醫(yī)醫(yī)療機(jī)構(gòu)成本核算與醫(yī)療服務(wù)項(xiàng)目價(jià)格監(jiān)測網(wǎng)絡(luò)的逐步建立奠定基礎(chǔ)。 研究內(nèi)容：本研究通過基線調(diào)查的方法,調(diào)查全國中醫(yī)類醫(yī)院成本核算基本現(xiàn)狀,包括科室設(shè)置情況、財(cái)務(wù)人員配置、成本信息化發(fā)展水平、成本核算數(shù)據(jù)采集功能、成本核算實(shí)施進(jìn)展情況等。全面了解全國中醫(yī)類醫(yī)院成本核算的現(xiàn)狀,影響醫(yī)院開展科室成本核算的因素分析,并遴選出中醫(yī)類醫(yī)院成本核算與價(jià)格監(jiān)測網(wǎng)絡(luò)建設(shè)單位。 結(jié)論：中醫(yī)類醫(yī)院成本核算工作具備了一定的基礎(chǔ)和發(fā)展條件。在調(diào)查的1588家醫(yī)院中,有1133家醫(yī)院已經(jīng)實(shí)施了科室成本核算工作,占到調(diào)查醫(yī)院總數(shù)的71.35%；成本核算在中醫(yī)類醫(yī)院實(shí)施科學(xué)管理中發(fā)揮了積極的作用。中醫(yī)類醫(yī)院積極開展成本核算工作,并將利用成本信息,進(jìn)行各種成本管理,提高醫(yī)院的經(jīng)濟(jì)管理水平,并為當(dāng)?shù)匦l(wèi)生行政部門的科學(xué)決策提供了數(shù)據(jù)支持；有無成本核算專職人員、醫(yī)院信息化程度、數(shù)據(jù)是否可統(tǒng)計(jì)到科室、水電氣費(fèi)用可得性、內(nèi)部服務(wù)量可得性對(duì)全國中醫(yī)類醫(yī)院是否開展科室成本核算影響相對(duì)較大。 建議：應(yīng)盡快啟動(dòng)中醫(yī)類醫(yī)院成本核算與醫(yī)療服務(wù)價(jià)格監(jiān)測網(wǎng)絡(luò),滿足當(dāng)前中醫(yī)類醫(yī)院自身發(fā)展要求；中醫(yī)類醫(yī)院全面開展成本核算工作還需要國家給予大力支持。各醫(yī)院應(yīng)盡快完善基礎(chǔ)設(shè)施建設(shè),加快成本核算人才培養(yǎng),加強(qiáng)基礎(chǔ)數(shù)據(jù)的獲取能力及準(zhǔn)確性,為醫(yī)院成本核算工作的順利實(shí)施提供基礎(chǔ)保障。
[Abstract]:With the deepening of the reform of the medical and health system, in 2010, the Ministry of Finance and the Ministry of Health promulgated the new "Hospital Financial system" and "Hospital Accounting system", which put forward higher requirements for the independent accounting of public hospitals in China. Especially in the aspects of budget management, cost management, income and expenditure management, asset liability management, financial statements and so on, the new system conforms to the requirements of the public hospital reform in the new medical reform. It provides a more solid theoretical basis for the establishment of financial management mechanism in public hospitals. This study will understand the personnel and software conditions of hospital cost accounting through a general survey of Chinese medicine hospitals across the country. The current situation of cost accounting in departments and medical service projects lays a foundation for the next step for the government to carry out the cost accounting of TCM hospitals and the network work of monitoring the price of medical service items. Research objective: the main purpose of this study is to find out the basic situation of department setting in Chinese medicine hospitals, to find out the development level of hospital cost accounting information and the implementation of hospital cost accounting through the baseline investigation of cost accounting. To provide the corresponding data reference for the national and provincial Chinese medicine management departments, urge the TCM hospitals to carry out the cost accounting work in an all-round way according to the requirements of the new system. At the same time, it lays a foundation for the establishment of the network of cost accounting and price monitoring of medical service items in the whole country. The research content: this research through the baseline investigation method, investigates the national traditional Chinese medicine hospital cost accounting basic present situation, including the department establishment situation, the financial personnel disposition, the cost information development level, the cost accounting data collection function, The current situation of cost accounting in traditional Chinese medicine hospitals is fully understood, the factors influencing the cost accounting of departments in hospitals are analyzed, and the network construction units of cost accounting and price monitoring for traditional Chinese medicine hospitals are selected. Conclusion: the cost accounting of TCM hospitals has a certain foundation and development conditions. Of the 1588 hospitals investigated, 1133 hospitals have already carried out the department cost accounting work. Cost accounting plays an active role in the implementation of scientific management in TCM hospitals. TCM hospitals actively carry out cost accounting work, and will use cost information to carry out various cost management. To improve the economic management level of the hospital and provide data support for the scientific decision of the local health administrative department, whether there are full-time staff in cost accounting, the degree of hospital information, whether the data can be counted to the department, and whether the water and electric expenses are available, The availability of internal services has a great impact on the cost accounting of departments in Chinese medicine hospitals. It is suggested that the network of cost accounting and price monitoring of medical services should be started as soon as possible to meet the needs of the development of TCM hospitals. It is also necessary for Chinese medicine hospitals to carry out the cost accounting work in an all-round way. The hospitals should improve the infrastructure construction as soon as possible, speed up the training of cost accounting personnel, and strengthen the ability and accuracy of obtaining basic data. To provide the basic guarantee for the smooth implementation of the hospital cost accounting work.
【學(xué)位授予單位】：北京中醫(yī)藥大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：R197.4

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