本文選題：全成本 + 醫(yī)院��； 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)體制市場(chǎng)化,醫(yī)療體制改革進(jìn)程推進(jìn),醫(yī)療市場(chǎng)的參與者除了公立醫(yī)院還要民營(yíng)醫(yī)院和慈善醫(yī)院等。因此,機(jī)會(huì)和沖擊均存在于當(dāng)前的醫(yī)療市場(chǎng)。為適應(yīng)目前的局面以及完善醫(yī)院經(jīng)濟(jì)管理體制,從提高經(jīng)濟(jì)效益的角度來(lái)說(shuō),全成本核算是非常理想的選擇。從醫(yī)院自身角度而言,全成本核算有利于降低醫(yī)院運(yùn)行費(fèi)用,進(jìn)而提高醫(yī)院經(jīng)濟(jì)效益和管理水平。如此一來(lái),醫(yī)院患者的經(jīng)濟(jì)負(fù)擔(dān)就能在一定程度上降低。從整個(gè)社會(huì)角度而言,全成本核算在醫(yī)院機(jī)構(gòu)中推行,有利于保證成本資料和數(shù)據(jù)的真實(shí)性,進(jìn)而促進(jìn)醫(yī)療服務(wù)標(biāo)準(zhǔn)的制定更加合理。 由于缺乏全成本核算,我國(guó)醫(yī)院成本核算體系和標(biāo)準(zhǔn)并不完善。大多數(shù)醫(yī)院在全成本核算方面經(jīng)驗(yàn)不足,核算方面只是停留在獎(jiǎng)金層次上,不利于成本控制和績(jī)效提升,不利于醫(yī)院的良性運(yùn)轉(zhuǎn)。 本文從關(guān)于成本核算的基本概念和相關(guān)理論出發(fā),以委托代理理論、信息不對(duì)稱(chēng)理論和成本效益為夯實(shí)的理論基礎(chǔ)上,通過(guò)研究醫(yī)院成本核算的發(fā)展歷程和國(guó)內(nèi)外現(xiàn)狀,對(duì)其觀點(diǎn)進(jìn)行了歸納和總結(jié),研究目前哈醫(yī)大二院醫(yī)院全成本核算情況,找出成本核算方面存在的問(wèn)題并進(jìn)行原因分析；然后根據(jù)有關(guān)的原則,為了完善哈醫(yī)大二院全成本核算,構(gòu)建適合其實(shí)際情況的全成本核算體系,找出解決成本核算問(wèn)題的措施,并為該醫(yī)院下一步更好地進(jìn)行全成本核算給出了建議和展望。
[Abstract]:With the marketization of the economic system and the advancement of the reform of the medical system, the participants in the medical market include private hospitals and charitable hospitals in addition to public hospitals. Therefore, both opportunities and shocks exist in the current health care market. In order to adapt to the present situation and improve the hospital economic management system, full cost accounting is an ideal choice from the point of view of improving economic efficiency. From the hospital's own point of view, the full cost accounting is beneficial to reduce the hospital operating expenses, and then improve the hospital economic efficiency and management level. In this way, the financial burden of hospital patients can be reduced to a certain extent. From the point of view of the whole society, the implementation of full cost accounting in hospital institutions is conducive to ensuring the authenticity of cost information and data, thus promoting the establishment of medical service standards more reasonable. Due to the lack of full cost accounting, hospital cost accounting system and standards are not perfect. Most hospitals are inexperienced in full cost accounting, which is not conducive to cost control and performance improvement, and is not conducive to the healthy operation of the hospital. Based on the basic concepts and related theories of cost accounting, the principal-agent theory, information asymmetry theory and cost-benefit theory, this paper studies the development of hospital cost accounting and the present situation at home and abroad. This paper sums up and summarizes its views, studies the current situation of total cost accounting in the second Hospital of Harbin Medical University, finds out the existing problems in cost accounting and analyzes the reasons; then according to the relevant principles, In order to perfect the total cost accounting of the second Hospital of Harbin Medical University, construct the total cost accounting system suitable for its actual situation, find out the measures to solve the problem of cost accounting, and give suggestions and prospects for the hospital to better carry out the total cost accounting in the next step.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：R197.322

【共引文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 安慧歌;中小板上市公司股權(quán)激勵(lì)對(duì)盈余管理的影響[D];哈爾濱商業(yè)大學(xué);2014年

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本文編號(hào)：1911347