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论文编号：	15162
作者编号：	2320224204
上传时间：	2024/12/11 10:55:24
中文题目：	SZ医院医疗服务项目成本核算优化研究
英文题目：	Optimization Study on the Cost Accounting of Medical Services Projects in SZ Hospital
指导老师：	边泓
中文关键字：	医疗改革；医保付费改革；医疗服务项目成本核算
英文关键字：	Healthcare reform；Medical insurance payment reform；Cost accounting for medical service items
中文摘要：	公立医院作为我国医疗卫生服务的主体，在近些年的公立医院改革发展中取得了巨大的进步，医疗技术水平不断提高，为持续改善我国公共卫生医疗服务能力、保障人民群众生命安全和身体健康发挥了重要作用。二十一世纪以来，国家不断推进医疗改革，要求公立医院取消药品、耗材加成；在2024年，全国二级以上公立医院要落实DIP/DRG付费改革，这对于公立医院来说是巨大的挑战。目前我国公立医院的收入，主要依靠财政补助收入和医疗服务收入，在取消药品、耗材加成后，医院的医疗服务收入大幅减少，为使医院能够平稳运行，科学合理的医疗服务价格政策越来越受到医院管理层的重视。同时，对于医院内部来说，开展医疗服务项目成本核算，分析服务项目价格与医疗服务实际资源消耗之间的关系，也能够帮助医院更好地控制成本，提高经营效率。 本文首先对公立医院医疗服务项目成本核算相关概念和核算过程进行了阐述，并按照时间顺序介绍了公立医院成本核算的发展情况，并阐述了公立医院不同类别成本核算的特点。然后，介绍SZ医院医疗服务项目成本核算的相关基础和具体计算过程，并基于公立医院成本核算规范，对SZ医院公立医院医疗服务项目成本核算过程进行分析，发现SZ医院在成本核算过程中存在医疗服务项目总成本包含项目无关成本、成本分配参数不合理、成本数据归集不全面等问题，随后，对相关问题的形成原因进行针对性的分析并提出根据信息使用需求合理归集成本、降低计算计入成本比例、灵活运用医疗服务项目成本核算方法、完善成本核算工作方案、提升信息化数据处理能力等优化成本核算建议。
英文摘要：	As the main provider of medical and health services in China, public hospitals have made significant progress in recent years of reform and development. The continuous improvement of medical technology has played a crucial role in enhancing the public health service capabilities, safeguarding people's lives, and ensuring their physical well-being. Since the 21st century, the state has continuously promoted healthcare reforms, requiring public hospitals to eliminate the markup on drugs and consumables. In 2024, secondary and above-level public hospitals nationwide are mandated to implement the DIP/DRG payment reform, posing significant challenges for public hospitals. Currently, the income of public hospitals primarily comes from medical service revenue and government subsidies. After eliminating the markup on drugs and consumables, hospitals' medical service revenue has decreased significantly. To ensure the smooth operation of hospitals, hospital management is increasingly emphasizing the importance of scientific and reasonable medical service pricing policies. Simultaneously, for hospitals internally, conducting cost accounting for medical service items and analyzing the relationship between service item prices and actual resource consumption in medical services can also help hospitals better control costs and improve operational efficiency. This paper first elaborates on the relevant concepts and accounting processes of cost accounting for medical service items in public hospitals, introduces the development history of cost accounting in public hospitals, and analyzes the characteristics of cost accounting in public hospitals. Then, it introduces the relevant basis and specific calculation process of cost accounting for medical service items in SZ Hospital. Based on the norms of cost accounting in public hospitals, it analyzes the cost accounting process of medical service items in SZ Hospital and identifies issues such as incomplete cost accounting scope and cost accounting results that cannot meet the usage needs of hospital management. Subsequently, it conducts targeted analysis of the causes of these issues and proposes optimization suggestions for cost accounting, including improving system construction and talent cultivation, reducing the proportion of calculated costs, flexibly using cost accounting methods for medical service items, and enhancing information technology data processing capabilities.
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