| The medical and health system reform implemented since 2011,through the full implementation of reform policies such as the "zero marginal rate of medicines and materials",has enabled people to obtain tangible benefits.In the reality of increasingly severe forms of medical reform,the operation of hospitals often faces difficulties: on the one hand,the people’s increasing requirements of high-quality and high-efficiency medical services;on the other hand,due to insufficient medical insurance indicators and excess costs,the operating pressure brought by.The management goal of modern hospitals is to provide high-quality medical services to the society through the scientific,rational and effective use of health resources,and to meet the medical needs of the people.In the tide of medical reform,public hospitals need to respond in time and improve the efficiency of medical resources through refined management.The cost management of public hospitals proposes cost control measures and activities to reduce medical costs through cost accounting and analysis.The purpose of cost management is to comprehensively,truthfully and accurately reflect hospital cost information.Through cost accounting,cost analysis,cost control,cost assessment and evaluation and other management methods,it can achieve sound medical service pricing,improve compensation mechanisms,and reform and improve the medical insurance payment system.The goal of efficiency,optimizing resource allocation and strengthening internal management.Hospital cost accounting work generally includes hospital-level cost accounting,department cost accounting,medical item cost accounting,and disease cost accounting,etc.,and disease cost is an important part of hospital cost accounting.It can be calculated through cost accounting for different diseases.Form the standard cost of a standardized diagnosis and treatment plan.This thesis anticipates that starting from the cost accounting method of hospital diseases,by comparing the results produced by the cost accounting methods of different diseases,intervening and managing the controllable cost items on the premise of ensuring the corresponding income benefits of the hospital departments,so as to reasonably Reduce the cost of corresponding diseases.In addition,through the study of the XE hospital cost accounting system and the reality of disease cost accounting in sample hospitals,it is possible to reveal the difficulties and challenges faced in the actual promotion of the refined management and control of hospital finance based on disease cost accounting.Research and explore suggestions for the construction of the current cost control system.Through scientific research programs,explore ways to optimize hospital cost accounting,strengthen the control of hospital cost management,and combine the hospital’s existing financial management tools to achieve a continuous increase in the proportion of effective income,thereby achieving the goal of reducing patient burden and saving financial subsidies.It is also an important issue that public hospitals still have to face.Through the study of hospital cost control under the disease cost,this study will provide reference for the cost management and refinement improvement of public hospitals. |