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论文编号：	84
作者编号：	2120051953
上传时间：	2007/6/21 18:52:04
中文题目：	医院成本管理综合评价研究
英文题目：	Research on the Comprehensive
指导老师：	张玉利
中文关键字：	医院管理;成本管理;全成本分析;<
英文关键字：	Hospital management;Cost manag
中文摘要：	随着我国医疗卫生改革的不断深入，医院成本管理越来越受到医院决策者和管理者的重视，通过对医院成本管理研究，不仅有利于医院的自身提高、发展，更有利于解决“看病难、看病贵”的问题。医院可以通过监控成本来了解自身的经营状况和变化趋势以及在医疗市场中所处的地位。通过建立医院成本管理系统，可以准确的了解医院的日常经营状况和水平，及时采取相应的对策，控制和降低医院内部不必要的浪费，防止出现“过度检查、治疗”现象。 本文首先分析了目前医院面临的形势和任务，阐述了现阶段医院成本管理的重点、难点和发展趋势，提出了医院成本管理评价指标体系的设想，详细的论述了医院成本管理评价的基本方法，如：收支平衡法、作业成本法、主成本分析法和全面预算法，在此基础上，针对北京协和医院的具体特点，运用全成本分析法，对医院的成本管理的现状进行了详实的统计，在统计的基础上进行分析，并提出了进一步控制成本、节约资源的具体措施。 最后，从实施创新策略、进行体制改革以及今后的管理对策等方面对我国目前医院成本管理应采取的对策进行了探讨，这对于我国医院决策者和管理者利用成本管理的理念来有效的管理医院，进一步适应时代的需求，都有一定的借鉴的作用。
英文摘要：	With the continuous deepening of the reform of China's healthcare system, the management and decision-makers of hospitals attach greater importance to the issue of cost management. The research into hospital cost management is conducive not only to the development of hospitals but more to making it easier for patients to see doctors and reduce their medial expenses. Through supervision over costs, hospitals are also able to identify and understand their own operations and the development trends as well as their positions in the healthcare market. In addition, the establishment of hospital cost management system allows them to accurately understand their day-to-day operations and take corresponding countermeasures in a timely manner to control and reduce unnecessary commitment of resources and prevent the emergence of “excessive medical check and treatment”. This thesis analyzes the current situation and challenging tasks confronting the hospitals, expounds the current priorities and focus, difficulties and development trend of hospital cost management, raises ideas on the establishment of evaluation parameter/factor system for hospital cost management and discusses in detail the basic methodologies applied in the evaluation of the hospital cost management, such as the balance of payment method, working cost method, main cost analysis method and complete budget method. On this basis and in combination of the specific characteristics of the Beijing Union Medical College Hospital, this thesis applies the full-cost method in the statistical analysis of the current status of cost management and provides concrete measures and recommendations for further cost control and resource saving. In the final section, this thesis discusses the countermeasures for hospital cost management from the perspective of innovative strategy, healthcare system reform and future management strategies, which will offer important insights to hospital managers and policy-makers to apply the concept of cost-effective management and further meet the needs of the time.
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