A Research On The Cost Control Problem Of Public Hospital Under The Medical System Reform

With the development of economy and the progress of technology,the medical reform is deepening in China and there’s much competition between various types of hospitals.Patients usually choose the nicer service quality on the same medical price and enjoy the lower price when they have the same quality service.Therefore,each hospital is facing the challenge on transformation and development.Under the background of the new medical reform,Cost control has become the key point of the current development and we need to make reasonable budgets,controlling the cost date,making good decisions,anglicizing the data and evaluating the result by using scientific management to optimize the allocation of resources and guarantee both quality and quantity with minimal cost getting the maximum benefit.In practice,we need to explore the cost control strategies from multi-level and multi-angle,then control the cost on personnel,drug,management.ect in the reasonable scope to improve medical technology and get the patients satisfaction,and public hospitals can have a long-term competitive advantage and achieve greater economic and social benefits.Research by consulting a large number of domestic and foreign literature,combining with the actual work and abiding the new medical reform policy,I want to discuss the improvement of cost control problem in the process of medical service in public hospitals,summarizing the concept and basic methods of cost control and analyzing the current situation of cost control and the problem,then I put forward the control measures for the existing problem,including based on budget,balanced scorecard,internal control,accounting information system and the government procurement.And I apply the control measures to the T District People’s Hospital as an example to analyze the cost control which will provide a reference to the other hospital at the same level.Then the public hospitals must adhere to the welfare and also to strengthen the cost control management.The public hospitals need to establish a full cost accounting system as the basis,preparing reasonable budgets,abiding the internal control system strictly,using the powerful information system,monitoring the whole process of medical service,strengthening the cost control consciousness,managing the state-owned assets and playing the role of performance evaluation to optimize the cost structure and control the cost level in the policy guidance of health care reform.