本文選題：公立醫(yī)院 + 全成本核算��； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：醫(yī)院成本核算是醫(yī)院成本管理工作的重要組成部分,為了完善公立醫(yī)院成本核算與管理工作,促進我國醫(yī)療機構(gòu)的長期穩(wěn)定發(fā)展,2010年底我國頒布了新的《醫(yī)院財務(wù)制度》和《醫(yī)院會計制度》(以下簡稱“新制度”)。新制度規(guī)范了成本核算的會計科目、成本管理的內(nèi)容,提出了科室成本三級分?jǐn)偡椒?規(guī)定了具體的成本項目,明確了成本核算的范圍,使我國公立醫(yī)院的成本核算工作得到統(tǒng)一,有助于我國公立醫(yī)院成本管理工作的規(guī)范化。目前,我國很多公立醫(yī)院已經(jīng)逐漸采用全成本核算的方法核算醫(yī)院的成本,并且醫(yī)院的全成本核算也成為很多專家學(xué)者重點研究的對象,但其研究主要集中在對醫(yī)院全成本核算的宏觀理論方面,對公立醫(yī)院全成本核算在新制度下的執(zhí)行情況的研究并不多。針對上述問題,本文以A公立醫(yī)院全成本核算的現(xiàn)狀為切入點,首先,通過研讀和學(xué)習(xí)有關(guān)資料,初步掌握了關(guān)于醫(yī)院全成本核算的一些理論知識;然后,對新舊制度下有關(guān)醫(yī)院成本核算的差異進行了比較分析,為分析A公立醫(yī)院的全成本核算在新制度下的執(zhí)行情況奠定了基礎(chǔ);最后,通過深入了解A公立醫(yī)院成本核算組織體系,并采用訪談式的方法對A公立醫(yī)院全成本核算相關(guān)部門進行了逐一訪談,分析了A公立醫(yī)院全成本核算在新制度下的執(zhí)行情況,并對新制度下A公立醫(yī)院的成本核算數(shù)據(jù)進行了分析,總結(jié)出了新制度下A公立醫(yī)院全成本核算存在的問題,進而提出了相應(yīng)的優(yōu)化建議。新制度下A公立醫(yī)院全成本核算主要存在如下問題:全成本核算工作流程不完善、成本分?jǐn)偭鞒滩缓侠怼⒊杀緦ο蟮某杀居嬎愎讲缓侠�、成本分析重視度不夠、全成本核算系統(tǒng)水平不足等。針對以上問題,本文設(shè)計了適應(yīng)A公立醫(yī)院發(fā)展的成本核算準(zhǔn)備、實施、終結(jié)三個環(huán)節(jié)的全成本核算工作流程,完善了成本分?jǐn)偭鞒?針對成本計算公式和成本分析提出了改善建議,并對加強全成本核算系統(tǒng)建設(shè)的工作提出了系統(tǒng)升級建議,總結(jié)出了升級后的成本核算系統(tǒng)應(yīng)滿足的要求和應(yīng)具備的功能。新醫(yī)院財務(wù)制度和會計制度的實施,為醫(yī)院成本核算工作提供了規(guī)范統(tǒng)一的參考資料。公立醫(yī)院全成本核算工作進展的很快,但仍然存在一些不足。本文針對A公立醫(yī)院在執(zhí)行新制度過程中存在的問題所提出的優(yōu)化建議,不僅為改善A公立醫(yī)院全成本核算的現(xiàn)狀,而且為其他同類型、同規(guī)模的大型綜合醫(yī)院提供了借鑒意義。公立醫(yī)院應(yīng)加強對全成本核算工作的完善,并嚴(yán)格按照新制度的規(guī)定進行全成本核算,全成本核算能夠幫助醫(yī)院及時掌握醫(yī)療成本的狀況及變化規(guī)律,有利于醫(yī)院有效進行成本控制,提高經(jīng)營效益。
[Abstract]:Hospital cost accounting is an important part of hospital cost management. In order to improve the cost accounting and management of public hospitals and promote the long-term and stable development of medical institutions in China. At the end of 2010, China promulgated new hospital financial system and hospital accounting system (hereinafter referred to as "the new system"). The new system has standardized the cost accounting. The accounting subject and the content of cost management put forward the three level allocation method of the cost of the Department, stipulate the specific cost items, clear the scope of the cost accounting, make the cost accounting work of the public hospitals in our country unify, and help to standardize the cost management of the public hospitals in our country. At present, many public hospitals in our country have gradually been adopted. The total cost accounting method is used to calculate the cost of the hospital, and the total cost accounting of the hospital has also become the focus of many experts and scholars, but the research mainly focuses on the macroscopic theory of total cost accounting of the hospital, and the research on the implementation of the total cost accounting under the new system in public hospitals is not much. This paper takes the status of total cost accounting of A public hospital as a breakthrough point. First, through studying and studying the relevant information, we have mastered some theoretical knowledge about the total cost accounting of the hospital. Then, it compares and analyzes the difference of hospital cost accounting under the new and old system, in order to analyze the total cost accounting of the A public hospital under the new system. In the end, through in-depth understanding of the A public hospital cost accounting organization system, the interview method is used to interview the whole cost accounting departments of A public hospitals, analyze the implementation of the total cost accounting under the new system in the A public hospital and the cost core of the A public hospital under the new system. The calculation data are analyzed, and the problems existing in the total cost accounting of A public hospital under the new system are summarized, and then the corresponding optimization suggestions are put forward. Under the new system, the total cost accounting of the A public hospital mainly exists the following problems: the complete cost accounting work flow is not perfect, the cost sharing flow is unreasonable, the cost calculation formula of the cost object is incompatible. In view of the above problems, this paper designs the cost accounting preparation, implementation, and termination of the total cost accounting work flow of the three links in the A public hospital, improves the cost sharing process, and puts forward some suggestions on the improvement of the cost calculation formula and the cost analysis. In order to strengthen the construction of the total cost accounting system, this paper puts forward the suggestion of the system upgrading, summarizes the requirements and functions that the cost accounting system should meet after the upgrade. The implementation of the new hospital financial system and accounting system provides standardized and unified reference materials for the hospital cost accounting. The total cost accounting work of the public hospital is made. The progress is very fast, but there are still some shortcomings. In this paper, the optimization suggestions on the problems existing in the implementation of the new system in A public hospitals are not only used to improve the current situation of total cost accounting in A public hospitals, but also provide reference for other types of large comprehensive hospitals of the same size. The complete cost accounting is carried out in strict accordance with the regulations of the new system. The total cost accounting can help the hospital to grasp the condition of the medical cost and the law of change in time. It is beneficial to the hospital to carry out the cost control effectively and improve the operating efficiency.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：R197.322

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張?zhí)K;;公立醫(yī)院全成本核算實施難點及對策[J];商業(yè)會計;2016年07期

2 莊娟;宗子荷;;新醫(yī)院會計制度下的全成本核算和全面預(yù)算管理[J];企業(yè)改革與管理;2015年22期

3 樊睿;�；�;許佳;陳丹婕;;全成本核算信息系統(tǒng)在醫(yī)院運營管理中的應(yīng)用[J];中國數(shù)字醫(yī)學(xué);2015年04期

4 王諾貝;陸佳;;我國醫(yī)院全成本核算基本框架的構(gòu)建[J];當(dāng)代經(jīng)濟;2014年18期

5 季花;;新財務(wù)制度下醫(yī)院全成本核算體系的構(gòu)建研究[J];江蘇衛(wèi)生事業(yè)管理;2014年03期

6 劉量;;如何實行全成本核算來建設(shè)節(jié)約型醫(yī)院[J];行政事業(yè)資產(chǎn)與財務(wù);2014年09期

7 余薇佳;;新制度下醫(yī)院全成本核算工作的探索和體會[J];經(jīng)濟師;2013年10期

8 張晉;鄭天容;方建芬;;ERP系統(tǒng)在醫(yī)院全成本核算中的應(yīng)用前景[J];中國衛(wèi)生經(jīng)濟;2013年09期

9 賈秋生;張香會;;新會計制度下醫(yī)院全成本核算問題研究[J];商;2013年07期

10 袁宗祥;;淺議醫(yī)院新會計制度下全成本核算面臨的問題與應(yīng)對[J];現(xiàn)代商業(yè);2013年08期

相關(guān)碩士學(xué)位論文 前3條

1 金銀珠;醫(yī)院全成本核算方法優(yōu)化研究[D];延邊大學(xué);2016年

2 李萬春;新醫(yī)改背景下公立醫(yī)院的全成本核算及成本控制問題研究[D];云南財經(jīng)大學(xué);2015年

3 周彩虹;醫(yī)院全成本核算系統(tǒng)的應(yīng)用研究[D];江蘇大學(xué);2010年

，

本文編號：1998616