Research On Department-wide Total Cost Accounting System Optimization Of County Hospital

Along with the deepening medical and health system reform work gradually, in 2010 the ministry of finance, the ministry of health has issued a new hospital financial system, the hospital accounting system, independent accounting of the public hospitals in China put forward higher requirements. New system adapting to the new reform to implement the requirements of the public hospital reform, the establishment of the mechanism for public hospital financial management provides a more solid theoretical basis.At present, most hospitals have realized the importance of full-cost accounting, cost accounting system began to use, but more than half of which carried out not true total cost accounting. In most of hospitals in China as an object to carry out cost accounting department, but in the content and methods of cost accounting, and cost-sharing standard is inconsistent, causing chaos hospital cost accounting, economic responsibility is not clear, causing low resource utilization, to further increase the hospital operating costs and could not for the government to formulate scientific medical service price and fiscal subsidies to provide basic data, increased the burden of patients. In county hospitals, with 70% of total services of the county residents, to undertake a large number of disease prevention, health care and other aspects of the basic medical service, cost accounting and control is particularly important. But the county-level hospitals still exists insufficient attention to the cost management aspect, the problem of the low level of financial personnel, less.Taking a county-level XY hospital as an example, use theoretical analysis and practical analysis to understand the existing research results about the hospital cost accounting at home and abroad. Combined with the actual situation of the XY hospital, we research the problems before using department-wide total cost accounting system in XY hospital, and the process of building department total cost accounting system, analysis in the implementation of the system has been in effect, and learn more about the still exists lack of the system in present situation, and make the following recommendations to improve it. Through the study of XY hospital cost accounting system, we want to learn more about the current situation of cost accounting of county-level hospitals, and to provide some help and reference for the county-level hospitals to improve their cost accounting system construction.