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随着国家逐步推行医疗卫生体制改革,作为公益性较强的服务部门之一,医院将以特殊的企业形式参与到市场竞争中,在为人民群众服务的同时壮大医院自身。作为医院日常管理运作的关键,成本核算和绩效管理有着比较重要的作用,两者对于医院的正常运行起到了不可忽视的作用。为了提高医院的市场竞争能力,医院必须加强医院成本核算与绩效管理,促进医院健康快速地发展,提高医院的经济效益。本文对医院成本核算与绩效管理模式进行了研究,为完善医院成本核算和绩效管理提出了建议,提高了医院成本核算和绩效管理的水平。
With the gradual implementation of the reform of the medical and health system in the country, as one of the service sectors with strong public welfare, the hospital will participate in the market competition in the form of special enterprises and serve as a service for the people and at the same time, strengthen the hospital itself. As the key to the daily operation of the hospital, cost accounting and performance management play an important role. Both of them play an important role in the normal operation of the hospital. In order to improve the hospital’s market competitiveness, the hospital must strengthen the hospital cost accounting and performance management, promote the healthy and rapid development of the hospital and improve the economic benefits of the hospital. In this paper, the hospital cost accounting and performance management models were studied, and suggestions for perfecting hospital cost accounting and performance management were put forward, which improved the level of hospital cost accounting and performance management.