医院成本核算制度设计、实施进展及其局限性分析

文章对医院财务、会计制度对医院成本核算的规范，以及公立医院改革政策文件对成本核算的要求进行了回顾，介绍了医院成本核算的实施进展，结合政府会计改革，分析了医院成本核算的局限性，包括科室成本核算结果难以同时满足医院内部管理和政府定价补偿需要；项目成本、病种成本核算缺乏操作指南和报表格式，建议做好医院成本核算与政府会计的衔接。

Analysis of System Design, Implementation Progress of Hospital Cost Accounting and its Limitations

The paper reviews the standard and requirement of hospital cost accounting in hospital financial and accounting system, and policy documents of public hospital reform, introduces the implementation development of hospitals cost accounting, and through combining with the reform of government accounting, analyzes the limitations of hospitals cost accounting, including department cost accounting results are difficult to satisfy both hospital internal management and government pricing compensation needs; project cost and disease cost accounting are lack of operational guidelines and report format. Proposals are offered for linking up hospital cost accounting with governmental accounting.