Beijing takes the lead in popularizing the cost accounting theory

Beijing takes the lead in popularizing the cost accounting theory method application software of the hospital
Author: Wu Man Zhang is exactly outstanding

It is reported a few days ago, reporter learnt to jointly hold from the hygiene economy of Beijing Municipal Health Bureau and Beijing " Cost accounting and financial compensation mechanism of public hospital reform the seminar " Learn, Beijing is on the basis of already launching cost accounting work of medical organization taking government as the leading factor for many years, discuss and make the new financial compensation policy directed against the medical organization, have realized the policy requirement compensated for the policy-related losses of the hospital put forward in the central medical reform scheme. It is reported, the regional cost accounting of medical organization taking government as leading factor so large-scaly, it is still for the first time in the whole country.

As far back as 2003, Beijing started the whole cost accounting work of the medical organization. 2005, affiliated 57 second, tertiary hospital finish the whole popularization of cost accounting work in urban area at first, cost state of checking and calculating every hospital and all departments. On this basis, research and software development that is directed against the medical project cost accounting theory method actively.

At present, have already finished the cost accounting of over 20,000 medical projects in 11 hospitals totally. Through quantity of profit and loss, income stating, protecting this point state etc. and paying and comparing and analysing in an all-round way to these projects, can know the real profit and loss counting and influence degree that the profit and loss faces the management state of the hospital of the medical project, it is analyzed that the data have offered the support of the data for the fact that the government explored and improved the financial compensation method of public hospital and priced rationally.

Last September, the expert panel that the wealth department of the rule of Ministry of Public Health organized provided the conclusion like this to this job which Beijing launched: Beijing Municipal Health Bureau " The cost accounting theory method of the hospital " The hospital cost accounting theory method of studying in subject is comparatively complete, are worth popularizing extensively, propose popularizing and applying in the whole country the research results of this subject.

Already more than 300 large and medium sized hospitals have used in the whole country at present " On the basis of department's complete cost accounting of hospital which Beijing has already popularized in an all-round way " Theory method and application software, some area last Beijing mode launch the work of popularizing in the possession.

In order to further reflect public hospital public service properties, improve the public hospital incentive mechanism, Beijing made and issued the financial compensation scheme of public hospital set up on the cost accounting working foundation of medical project in 2009, and start the pilot project in Beijing Chaoyang hospital. This scheme obtains 3 break-throughs on the compensation policy: First, retired funds are subsidized changing to according to subsidizing actually, has lightened the burden of the hospital by norm; Second, ensure the equilibrium of the medical revenue and expenditure of the hospital, make the public service properties of the public hospital reflect; Third, set up rewarding compensation policy, has realized that subsidizes the encouragement function on cost control of the hospital in finance.

The next step, Beijing will launch the building-up work that performance checking and rating and salary of the hospital distributes the information system at the same time, through 4 pieces of examination of linking degree such as satisfaction to discipline construction of the hospital, service quality result, patient, financial ability, setting up the government will check and rate the system to the synthesis of the public hospital, make it become basis that the government appraises the hospital and makes encouraging compensation. (Wu Man one is exactly outstanding)

Beijing takes the lead in popularizing the cost accounting theory method application software of the hospital