医院成本核算的现实意义（国外英文资料）.docVIP

医院成本核算的现实意义（国外英文资料） The United States and other developed countries have adopted the DRGs (diagnosis related group) on the basis of prepaid medical compensation mechanism, the central government in accordance with the cases of hospitals and its diagnosis, formulate the corresponding compensation standard, can not only avoid the occurring of induced demand of medical staff, also can inspire the hospital rational utilization of medical resources, reduce the medical cost, but the DRGs payment must be based on a high level of hospital cost accounting and control. Therefore, an urgent need to further research and practice in medical service cost accounting work, the formation of some unified method, effective control of medical expense rise quickly, reduce operating costs, medical institutions to promote health reform continued to deepen. Commissioner of Beijing municipal health bureau YaoXie when: Beijing hospital cost accounting management is the government leading behavior, after several years of practice, good results have been achieved. The health administrative department to do it, is largely based on an idea, namely social health resources are scarce, human life only once, to the best of health resources safeguard peoples health. One of the responsibilities of the health administration is to improve the efficiency of health resources, reduce the cost of services, and ensure that health care is fair. But at present our country has not formed a good cost control mechanism, should be through the unified theory of cost control and cost accounting method, make each hospital cost comparable, to calculate the average cost in society. Hospital again to this unit of individual cost and social average cost comparison, the measure of its operating conditions, medical institutions to further strengthen management, improve business efficiency. It is this cost comparison and competition, make the social average cost to reduce gradually, thus saving health resources, to provide