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论文编号：	3455
作者编号：	2220090720
上传时间：	2011/6/13 13:54:44
中文题目：	医院全成本核算研究
英文题目：	The Research of Hospital Total Cost Accounting
指导老师：	李元
中文关键字：	医院 ，全成本，核算，体系构建
英文关键字：	hospital, all-costs, assessment, system establishment
中文摘要：	2011年是中国“十二五”开局之年。中共中央关于“十二五”规划的建议明确提出要加快医疗卫生事业改革发展。公立医院是全面实施医改的重要平台，但是长期以来，医院管理缺乏严格的内部核算机制，且医院的人力成本年年攀升，新技术设备的不断引进使用，就诊环境和住院条件需要不断改善，这使得医疗成本急剧增加。医院建立一套行之有效的经营管理体制，特别是成本管理体系，充分发挥成本核算、控制和管理的作用是当务之急。全成本核算作为企业经济管理的一种手段，如果成功的运用在医疗服务与医院管理中，必定将会为医院的经营管理起到强大的推进作用。 本文借鉴现代企业先进完善的全面成本核算成功经验，并结合医院自身特点，构建了医院全成本核算体系，包括健全成本预算体系、完善成本归集体系、创建成本分析体系和建立成本激励机制，从而形成了一套完整的医院全成本核算体系。 本文的创新点在于充分分析案例医院的全成本核算情况，并结合医院的特点，比较系统地阐述了医院全成本核算的内容，并将全成本核算作为医院进行经济管理和内部控制的手段进行研究。通过对案例医院目前全成本核算中存在的问题进行系统分析，提出了医院实现全成本核算的具体建议。
英文摘要：	2011 is the first year of 12th Five-Year Plan (2011-2015) period. in this plan, the Central Committee of the Communist Party of China clearly brings forward the work of accelerating the reform and development of medical and health care. Public hospital is the important platform of full implementation for medical and health care reform, but a lack of strict internal hospital management accounting along with the rising of labor cost, continuous introduction of new technology and equipment and improvement of the environment, have made a sharp increase in medical costs. Therefore, hospitals should establish an effective management system, especially cost management system, make the full use of cost accounting, control and management. If full cost accounting could be used in medical services and hospital management, it would be a big promotion of hospital management. Using the experience of other entrepreneurs as reference, this article draws a comprehensive cost accounting system for hospitals, including budget system, cost imputation system, analysis system and incentives for cost control. The creation point of this article is the comprehensive and detailed depiction and analysis of cost accounting system in hospital. With the real cases in current situation of hospitals, this article provides some suggestion.
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