医院成本管理研究——以中国西部某医院为例

摘要
近年来，伴随着医疗体制改革的不断深入，国家对医院的投入越来越少，并且对各种医疗服务设定了低廉的价格， 对药品价格则是通过采购机制进行限制。就西部某医院为例，作为一个公立三级甲等医院，随着新医改政策的逐步实施，医院机构将逐步认识到核算成本在医院内部成本管理中的重要性与关键性和紧迫性。而如何强化目前医院的成本控制执行力度，抑制无效医疗成本的过渡增长，已经成为目前医院管理控制中重要的一环。而本文鉴于此，分析了当前我国医院成本核算现状，进而有针对性的分析中国西部某医院的成本核算现状及存在的问题，并尝试提出利于医院管理和发展的建议。

关键词：医院；成本核算；成本管理
 
Research of Cost Management of Hospital ——Based on a hospital in West China
ABSTRACT
Along with China’s reform of medical system, our state investment to hospital descend to a certain degree. A low price is set for health service; unit price mechanism restricts the price of medicines as well. Take a hospital in West China as an instance, As a Third Class A Hospital, the institute began to realize the significance of cost accounting in the Internal Cost Management. How to reinforce the operation of cost control, restrict the growth of invalid medical costs, has became an imperative part in hospital management. Based on the circumstance, this article analyze the general situation of cost accounting of hospital in our country, point out the issues and problems of a hospital in West China, and try to provide the supportive vision to achieve the  refinement of cost management of hospital.

 Key Words: Hospital; Cost accounting; Cost management
 

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