Study On The Constuction And Application Of The Refined Cost Control System In Publice Hospitals

For a long time,public hospitals have been the backbone of the national life and health in China’s medical service system.The benign development of public hospitals is related to the people’s well-being and the long-term stability of the society.In order to implement the strategy of "healthy China",safeguard people’s life and health,solve the problem of "difficulty and high cost of treatment",realize "people work sharing",countries continue to deepen reform of the medical and health system,medical care,health care,medicine " tripartite system reform" linkage,has policies to cancel drugs and consumables addition,the implementation of hierarchical treatment system,increase health care payment change,establish and improve the medical service price dynamic adjustment mechanism,etc.,these policies and measures have great influence on public hospital income structure.At the same time,the repeated COVID-19 has brought continuous anti-epidemic expenditure and human costs.The "siphon" effect of regional oligopoly hospitals has intensified the polarization of regional medical resources,making it more difficult for small and medium-sized hospitals to survive.In terms of the development of hospitals themselves,the income growth of hospitals in recent years is weak,and the balance rate of provincial,municipal and county hospitals is not ideal.In the face of the drastic changes in the internal and external environment,the development of public hospitals is facing new opportunities and challenges.It is necessary to accelerate the comprehensive reform,establish and improve the scientific,reasonable and efficient public hospital management system,constantly improve their own operation ability,standardize the internal operation and management,and promote the high-quality and sustainable development of hospitals.In the process of operation and management of public hospitals,cost control has a unique position.Hospitals must ensure that the daily operation of hospitals will inevitably occur the corresponding costs.Cost-related activities of public hospitals exist in all aspects of the whole process of hospital economic and business activities,which cover a wide range of areas and involve complex contents.The hospital cost composition mainly includes personnel compensation,drug cost,consumables cost,depreciation of fixed assets,amortization of intangible assets,etc.Fine cost control is through the hospital management and provide medical services in the process of various material consumption,manpower consumption system,detailed consideration and feasibility control measures,to ensure the normal operation and development of the hospital on the basis of the hospital overall cost level tends to be more reasonable,make the resource allocation more optimized.In addition,the fierce market competition also forces public hospitals to adhere to the public welfare and welfare,to increase revenue and reduce expenditure,reduce cost and increase efficiency,pay attention to cost management,and constantly improve the refined cost control system,to seek the sustainable development of hospitals.This paper takes the complex development situation of public hospitals under the background of the new medical reform as the starting point,by sorting out the relevant literature of hospital cost control at home and abroad,combined with the relevant theories of cost control,using the methods of field research,literature studies,case analysis,data analysis,selected the S Hospital as the case study object,analyzing the current situation of its cost project composition and cost control,raised the problems existing in the process of case hospital cost control,and build a refined cost control system on the basis of its existing cost control,discuss the application of refined cost control system in case hospitals and predict its effect,at the same time,from the government level and the hospital level,proposed the safeguard measures to build a refined cost control system,try to promote the case hospitals to achieve fine cost control,it is expected to provide a reference for the cost control of other public hospitals.