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论文编号：	15727
作者编号：	2320234193
上传时间：	2025/12/9 16:26:18
中文题目：	M三甲公立医院成本管理研究
英文题目：	Research on Cost Management of M Grade-A Tertiary Public Hospital
指导老师：	李姝
中文关键字：	三甲公立医院；成本管理；成本核算；成本分析；成本控制
英文关键字：	Grade-A tertiary public hospitals; cost management; cost accounting; cost analysis; cost control
中文摘要：	成本管理是单位管理活动的重要组成部分，公立医院由于其具有非营利的经营性质常常忽视成本管理，近年来由于外部面临医保支付方式改革、取消药品加成以及国家对三级公立医院绩效考核等政策调整，内部面临经济活动和医教研防等业务活动日趋复杂，亟需提质增效，医院应该主动作为，节约医疗成本，积极改善医院收支结构，优化资源配置，从而提升患者就医体验，推动公立医院高质量发展。同时医院在推行成本管理时要考虑采用适当的路径，不同于企业成本管理，公立医院应该以国家卫健委对公立医院成本核算的指引和指导文件为依据，把成本核算作为成本管理的基石，进而加强成本数据分析与监测，满足医院的成本控制、绩效评价等信息需求，结合运营目标完善成本控制体系，支持全面的卫生健康事业发展。 本文以M三甲公立医院为例，首先梳理医院成本相关文件规定和三甲医院的普遍运营状况，通过调研M医院实际存在的成本管理问题，结合已有的医院成本管理理论和研究成果，以问题为导向阐述改进方案。针对M医院成本核算数据粗略和核算方法单一的问题提出精细化核算单元、开展多维度核算、优化分配指标等改进办法；在成本分析方面，M医院应该丰富成本分析指标及层次，全面反应医院、科室和诊疗的成本构成和变化；在成本控制方面，应该设置成本预算和相应绩效考核流程、加大库存和使用过程的监测以弥补现有的药品和卫生材料管理环节的漏洞，同时还要考虑医疗质量和患者满意度等因素。最后提出加强信息化建设、业财融合与医院内部监督工作等建议，希望能通过全面细化的成本管理助力M医院未来不断发展。
英文摘要：	Cost management is an important part of the management activities of an organization. Public hospitals, due to their non-profit nature of operation, often neglect cost management. In recent years, due to external policy adjustments such as the reform of medical insurance payment methods, the abolition of drug markups, and the national performance assessment of tertiary public hospitals, as well as internal changes such as increasingly complex economic activities and medical, teaching, research, prevention and other business activities, there is an urgent need to improve efficiency and effectiveness. Hospitals should take the initiative, save medical costs, actively improve revenue and expenditure structure, optimize resource allocation, thereby enhancing the patient's medical experience and promoting the high-quality development of public hospitals. At the same time, when implementing cost management, hospitals should consider adopting appropriate approaches. Unlike enterprise cost management, public hospitals should take the guidelines and instructions of the National Health Commission for the cost accounting of public hospitals as the basis, take cost accounting as the cornerstone of cost management, strengthen cost data analysis and monitoring to meet the information needs of hospital cost control, performance evaluation, etc., and combine operational goals to improve the cost control system, thereby supporting the comprehensive development of health care. This article takes the M tertiary public hospital as an example. Firstly, it reviews the relevant regulations on hospital costs and the general operational status of tertiary public hospitals. Through conducting a survey of the actual cost management problems existing in the M hospital, combined with the existing hospital cost management theories and research results, it elaborates on the improvement plan based on the problems. Regarding the issue of rough cost accounting data and single accounting methods in the M hospital, it proposes improvement measures such as refining the accounting units, conducting multi-dimensional accounting, and optimizing allocation indicators. In terms of cost analysis, the M hospital should enrich the indicators and levels of cost analysis, and comprehensively reflect the cost composition and changes of the hospital, departments, and treatments. In terms of cost control, it should set up cost budgets and corresponding performance assessment processes, increase monitoring during the inventory and use process to make up for the loopholes in the existing management of medicines and medical materials, and also consider factors such as medical quality and patient satisfaction. Finally, it proposes suggestions such as strengthening information system construction, integrating business and finance, and internal hospital supervision work, hoping to help the M hospital grow and expand continuously through comprehensive and detailed cost management.
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