Research On Cost Refinement Management Of X Public Hospital Under The Background Of New Medical Reform

With the promulgation of the new medical reform policy and the acceleration of the pace of medical and health system reform,a series of new medical reform policies such as zero-rate sales of hospital drugs and health consumables,classified diagnosis and treatment for urban and rural residents,and contracted services for community family doctors are gradually promoted.Couplet of medical and medical body such as a new batch of medical group spring,private capital to participate in the medical market competition rapidly,for the operation and development of public hospital has brought unprecedented challenges,"income" short-term work hard for public hospitals,public hospitals in our country income growth is the overall trend of decline year by year,the cost of growth but has a tendency to rise,Even in the past two years,there has been a trend of exceeding the income growth rate,and the "golden age" of the expansion of public hospitals has passed.Therefore,strengthening the fine management of public hospitals and reducing hospital operating costs are the inevitable requirements for deepening the reform of medical reform,improving the efficiency of hospital operation,improving people’s livelihood and improving the health level of the whole people.The cost management reform of public hospitals in China started late,and the implementation of the new medical reform policy has put forward higher requirements for the cost management of public hospitals.In order to have an in-depth understanding of the current situation of cost management in public hospitals in China and put forward an optimization plan of reference significance,this paper selected X public hospital for a case study to discuss and analyze the problems existing in cost management in X public hospital,analyze the causes,and put forward the relevant cost refinement management optimization plan.This paper mainly adopts the research methods of literature analysis,case analysis and field investigation to study and analyze the cost management of X public hospital.In this paper,through the analysis of X public hospital management present situation and the cost management present situation,discovered X public hospital mainly exists the shortage of the four aspects: one is not form a perfect cost accounting system and the system,the second is the lack of recognition of the importance of hospital cost management,three is cost accounting has not linked to performance appraisal,four is the financial and business data interaction,sharing and conversion rate is not high.The reasons mainly include five aspects:one is the lack of awareness of hospital management,the other is the limited professional level of financial personnel,the third is the imperfect cost accounting system,the fourth is the imperfect cost control mechanism,and the fifth is the low level of cost information construction.Finally,in view of the shortcomings of cost management in X public hospital,relevant cost refined management countermeasures are proposed,which are as follows: the first is to clarify the scope of cost accounting,the second is to refine the cost budget process,the third is the precision of cost analysis,the fourth is to carry out strict cost control,the fifth is to attach importance to cost assessment.At the same time,it is suggested that the cost refinement management team should be set up to enhance the professional level of financial personnel and enhance the level of cost refinement management informatization,so as to ensure the smooth development of cost refinement management.The new medical reform policy has just been implemented,and the ensuing management problems of public hospitals need to be further explored and reformed.For public hospitals,hospitals are highly process-oriented organizations,and costs involve all aspects of hospital operation,so the cost refinement management of public hospitals needs to be further optimized and developed.