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Interpretation of the Notice on Issuing the Guidance Manual on Cost Accounting for Public Hospitals
Release time：
2021-12-03
In order to further standardize the cost accounting work of public hospitals and promote deep, practical, and detailed cost accounting work, the General Office of the National Health Commission, the Comprehensive Department of the National Administration of Traditional Chinese Medicine, and the Comprehensive Department of the National Bureau of Disease Control and Prevention jointly issued the Notice on Issuing the Guidelines for Cost Accounting of Public Hospitals (National Health Office Financial Letter [2023] No. 377) (hereinafter referred to as the Notice). The key points are explained as follows:
1、 Develop Background
（1） Implement government cost accounting requirements. In 2019, the Ministry of Finance issued the "Basic Guidelines for Cost Accounting of Public Institutions" (hereinafter referred to as the "Basic Guidelines"), clarifying the basic principles and methods of cost accounting. In 2021, the Ministry of Finance issued the "Specific Guidelines for Cost Accounting of Public Institutions - Public Hospitals" (hereinafter referred to as the "Specific Guidelines"), which provides top-level design for cost accounting of public hospitals, and makes unified regulations on cost accounting objects, cost items, cost scope, cost collection and distribution, cost reporting, etc. In order to implement relevant requirements, in 2021, the National Health Commission and the State Administration of Traditional Chinese Medicine jointly formulated the "Accounting Standards for Cost Accounting in Public Hospitals" (hereinafter referred to as the "Accounting Standards"), which made clear provisions on the organizational structure, objects, methods, reporting system, and analysis reports of hospital cost accounting.
（2） Requirements for deepening the reform of the medical and health system. The Guiding Opinions of the General Office of the State Council on Establishing a Modern Hospital Management System propose to strengthen cost accounting and control, and gradually implement hospital full cost accounting. The Guiding Opinions of the General Office of the State Council on Further Deepening the Reform of Basic Medical Insurance Payment Methods require public hospitals to conduct refined and standardized cost accounting to form accurate cost data, providing support for government health investment and financial compensation, medical service price formulation and supervision, improvement of medical insurance payment policies, and performance evaluation of public hospitals.
（3） The demand for improving the quality and efficiency of internal management in public hospitals. The current economic management activities and medical education research and prevention business activities of public hospitals are becoming increasingly complex, and the demand for refined cost accounting management is increasing. It is urgent to clarify detailed cost accounting processes and methods, improve internal operational efficiency, meet internal cost control, performance evaluation and other information needs, optimize resource allocation, improve operational efficiency, and promote high-quality development of public hospitals.
2、 File content
The Notice follows the relevant provisions of the Basic Guidelines, Specific Guidelines, and Cost Accounting Standards, and puts forward requirements for cost accounting work from three aspects: ensuring the consistency of cost accounting policies and regulations, ensuring the effective promotion of cost accounting work, and promoting the effective application of cost accounting results, promoting the in-depth development of cost accounting work. The "Guidelines for Cost Accounting in Public Hospitals" systematically introduces the entire process of cost accounting in public hospitals, taking solving practical problems in hospital cost accounting as the starting point. It provides a detailed analysis of the key and difficult points of cost accounting, and guides public hospitals at all levels to do a good job in cost accounting. It has practical, comprehensive, forward-looking, and guiding characteristics.
3、 Job requirements
Each region should make good use of the "Guidelines for Cost Accounting in Public Hospitals", combine practical work, strengthen cost accounting training, and organize cost accounting monitoring and evaluation,
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