全面预算管理下公立医院的成本管理分析

摘要

成本管理是公立医院经济管理不可或缺的关键部分,但是当前我国公立医院的成本管理方面还存在着预算管理与成本核算模式单一、流于表面,医院运行规模庞大,支出过高造成浪费,规章制度不健全,职工成本控制意识淡漠,缺乏内部审计监督机制等问题.建立全面预算管理能使医院有效决策,能有效提高医院职工的成本意识,降低医院的管理成本.在全面预算管理下公立医院应当明确定位成本控制的目标,健全成本控制规章制度,财务部门统一管理,改善医院的资本结构,提高资金使用效益,重视人力成本的管理,树立成本控制的理念,加强内部审计监督,从而进行有效的成本管理.%Cost management is an indispensable part of the economic management of public hospitals,but there are still some problems in the cost control of public hospitals in China.The work of budget management and cost accounting just stays on the surface.Hospitals are running on a large scale and spending too much to make waste.Rules and regulations are incomplete.Staff awareness of cost control is indifferent.The internal audit supervision mechanism is incomplete.Establishing comprehensive budget management is helpful for hospital managers to make decisions,which can effectively improve the cost consciousness of all staff in hospitals,and reduce the management cost of hospital.The goal of cost control should be clearly defined in public hospitals.Hospitals should improve the rules and regulations of cost control.The capital structure of the hospital and the efficiency of fund utilization should be improved.The management of human cost should be taken into account and the idea of cost control should be established.Internal audit supervision should be strengthened.