Investigation And Analysis In Traditional Chinese Medicine Hospital Cost Implementation

Along with the deepen of China’s medical reform works gradually, in2010the ministry of finance, the ministry of health promulgated the new "hospital financial system", the "hospital accounting system", which puts forward new requirements for the public hospitals in our country, especially in the budget management, cost management, income and expenditure management, asset liability management, financial statements fields. The new system adapting to the requirements of the public hospital reform, provides a more solid theoretical basis for the hospital financial management. This research will based on the present public traditional Chinese medicine hospital survey, understand the hospital cost accounting personnel and software conditions, department and the medical service cost accounting information, and provide basic informations to make relevant policy for the next step research.Research purposes:Through the cost accounting baseline survey, the purpose of this study is to understand the traditional Chinese medicine hospital department basic situation, find out the hospital information development level and hospital cost accounting implementation situation, provide corresponding reference data for the national and provincial administrative department of traditional Chinese medicine, to urge public traditional Chinese medicine hospital cost accounting in accordance with the requirements of the new system. Find out the problems existing in financial personnel, information, data acquisition function and the accounting application results. At the same time, establish a foundation of the cost accounting and price monitoring networks for medical institutions of traditional Chinese medicine gradually.Research content: investigate the public traditional Chinese medicine hospital cost accounting basic situation, including the department situation, financial personnel allocation, information level, cost accounting data acquisition function, implementation progress by using the method of baseline survey. Understand the status of the public traditional Chinese medicine hospital cost accounting, factors affecting the cost accounting to carry out and selected construction units of traditional Chinese medicine hospital cost accounting and monitoring network price. Conclusion:Chinese medicine class hospital cost accounting work has the certain basis and development conditions. In the survey of1588hospitals,1133hospitals have implemented department cost accounting work, the hospitals were accounted for71.35%of the total. Cost accounting has played a positive role in traditional Chinese medicine hospital. Traditional Chinese medicine hospital use the cost information actively for all kinds of cost management, including improve the hospital economic management and provide useful data to the local administrative department of health; Cost accounting professionals, hospital information level, and whether the basic data can be counted have a great influence on public traditional Chinese medicine hospital to carry out cost accounting department.Suggestion: Establish traditional Chinese medicine hospital cost accounting cooperation network as soon as possible, to meet the requirements development of the current traditional Chinese medicine hospital; It is difficult for all the traditional Chinese medicine hospital to carry out cost accounting, this work needs to give strong support. Hospitals should perfect the infrastructure construction, speed up the cost accounting personnel training, strength basic data available and accuracy as soon as possible.