Some thoughts and suggestions on the cost accounting of current medical service projects / 中华医院管理杂志

ABSTRACT

With the deepening of the medical insurance payment reform in China, cost accounting of public hospitals, especially project cost accounting, is becoming more and more important, but the progress in this regard remains insignificant at present. Based on the exploration and practice in the cost accounting of hospital projects, the authors explored some problems existing in the cost accounting of medical service projects, such as introduction of technology and risk factors into HR cost accounting, and accounting process reengineering. On such basis, the authors proposed feasible countermeasures to optimize cost accounting of projects, which are expected to provide references for the government to improve the system construction of project cost accounting in the future.