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School code ：10378 Security：
Classification：
Research on cost control of public
hospitals
——a case study based on B hospital
Student ID：3201631068
Name：Zhi Teng
Degree category：Professional Master
The professional name：Business Administration
Research direction ：The financial management
Tutor’s name：Liu Yin guo
March, 2018摘要
习近平总书记在十九大报告中提出“实施健康中国战略”：深化医药卫生体制
改革，全面建立中国特色基本医疗卫生制度、医疗保障制度和优质高效的医疗卫生
服务体系，健全现代医院管理制度。加强基层医疗卫生服务体系和全科医生队伍建
设。全面取消以药养医，健全药品供应保障制度。本论文是在国家医院卫生体制改
革已经拉开帷幕，逐步推进公立医院改革试点的大背景下，研究取消耗材加成收费、
取消以药养医，实行药品零差价和政府补助减少对公立医院的影响。自负盈亏是本
轮医院卫生体制改革的出发点。公立医院要经营、要发展就必须另辟蹊径，而成本
控制应该是当前公立医院经营发展的基本点，通过降本增效来实现有盈余的增长
论文介绍了成本控制的相关理论和方法，并以B医院成本控制的工作实践为案
例，通过揭示B医院成本控制工作中存在的问题及成因，探索提升公立医院成本控
制能力的对策和路径，以期帮助公立医院更好地开展成本控制工作，增强市场竞争
力。研究结论认为，标准成本法更有利于公立医院实施成本控制。通过采用标准成
本法科学地制定成本控制目标，健全成本控制组织机构，建立责任成本中心，完善
成本控制制度等措施，确保公立医院在实现社会责任和效益的同时，经济效益和市
场竞争力显著提升
论文的研究成果对其他公立医院具有一定的借鉴意义
关键词：公立医院；成本控制；标准成本
I
ABSTRACT
Xi general secretary in the big report implement the strategy of health in China: we
need to deepen the reform of medical health system, build the basic medical and health
care system, medical security system with Chinese characteristics and quality and
efficient medical and health service system, a sound system of modern hospital
management. We will strengthen the community-level medical and health service system
and the building of a general practitioner team. We will comprehensively eliminate the
use of medicine for medical care and improve the system of drug supply and security.
This thesis is in the national hospital and health system reform has been kicked off,
gradually promoting the backdrop of the pilot reform of public hospitals, the cancellation
of consumables addition fees, cancellation, medicine for the medical, drug zero price
difference and government subsidies to reduce the impact on the public hospital.
Self-financing is the starting point of the reform of the hospital's health system. In order
to develop the public hospital, it is necessary to develop a new method, and the cost
control should be the basic point of the current operation and development of public
hospitals.
Paper introduces the related theory and method of cost control, this paper analyzed the
characteristics of public hospital cost control and requirements, analyzes the present
situation and the cause of the hospital cost control B, puts forward the countermeasures
of hospital cost control to improve B and path. According to the research, the standard
cost method is more beneficial to the implementation cost control of public hospitals. By
using the standard cost method scientifically formulate the cost control target, improve
the cost control of the organization, and establish responsibility cost center, improve the
cost control system and other measures, to ensure that the public hospitals in the
implementation of social responsibility and benefits at the same time, the economic
efficiency and market competitiveness significantly increased.
The research results of this paper have certain reference significance to other public
hospitals.
Key words: Public hospitals; Cost control; Standard cost。