Beijing adopted the method of unified approach, tool and implementation to carry out cost accounting in public hospital. In the process of carrying out cost accounting, the most important parts are the implementation of the cost accounting method, the integrity of the cost accounting system, the support of the hospital information system, and the application of cost accounting results. Therefore, one study has been conducted targeted at the cost of department, medical project and disease. Comments and suggestions have been put forward in this study to adjust, improve and strengthen the existing cost accounting system.%北京市以政府为主导，采用“统一方法、统一工具、统一实施”方式开展公立医院成本核算工作。在开展成本核算过程中，各个医院落实成本核算办法的执行力，成本核算体系建设的完整性，医院信息系统的支持度，以及成本核算结果的应用度是成本核算工作最为重要的几个方面。对此，以科室成本、医疗项目成本、病种成本为对象进行了深入调研，提出调整和完善现有的成本核算办法与体系以及强化成本核算工作的意见和建议。
展开▼
