新醫改背景下公立醫院實施成本管理的思考

韓斌斌

[摘要] 目的 探究新醫改背景下公立醫院成本管理的方法及意義。方法 以河南省腫瘤醫院為例，探究該醫院常規管理過程中存在的問題，提出成本管理措施，改善醫院管理現狀，使其滿足新醫改背景下的成本管理要求。結果 針對該院2018年1月前采取常規成本管理，2018年2月開始采取精細化成本管理方案，對公立醫院采取成本管理措施后，管理成效明顯優于常規管理方式，管理效率有效提升，醫院成本縮減，經濟效益提升，滿足成本管理目標。結論 新醫改背景下公立醫院采取有效的成本管理方式，自成本投入及輸出的各項層面展開分析，多方面提出成本管理方法，各個科室及部門的精細化管理，有利于縮減無效的成本輸出，滿足成本管理目標。

[關鍵詞] 新醫改;公立醫院;成本管理

[中圖分類號] R7 [文獻標識碼] A [文章編號] 1672-5654（2020）02（b）-0113-03

[Abstract] Objective To explore the method and significance of cost management in public hospitals under the background of new medical reform. Methods For the hospital to adopt conventional cost management before January 2018， it began to adopt a refined cost management program in February 2018. After adopting cost management measures for public hospitals， the management effectiveness is significantly better than conventional management methods， and management efficiency is effectively improved. Shrinking， improving economic efficiency， meeting cost management goals. Results After adopting cost management measures for public hospitals， the management effectiveness was significantly better than conventional management methods. Management efficiency was effectively improved， hospital costs were reduced， economic benefits were improved， and cost management goals were met. Conclusion Under the background of the new medical reform， public hospitals adopt effective cost management methods， analyze from various levels of cost input and output， and propose cost management methods in various aspects. The refined management of each department and department is conducive to reducing invalid cost output. To meet cost management goals.

[Key words] New medical reform; Public hospitals; Cost management

新醫改背景下，河南省醫院取消藥品加成，保障藥品的零差率出售。自改革以來，醫院受到多種因素影響，導致經濟效益增長速度遲緩，醫務人員收入降低。出現此類問題對醫院發展產生不利影響，也對醫療體制改革產生阻礙。公立醫院在發展過程中進一步擴大規模，在注重收入的同時往往忽略對成本的有效管理。醫院成本在粗放式的管理模式下，無法找到管理過程中存在的問題。新醫改背景下藥品零差率銷售及醫療收入受到影響，公立醫院成本管理問題不斷彰顯，粗放式的管理方式無法滿足醫院的發展需求。……