论文部分内容阅读
首先提出医院内部财务管理机制创新的三个核心原则,即虚拟成本核算原则、计件原则和系数原则,并在随后的财务管理机制设计中将该三原则贯彻其中。然后,将医院内部各科、处、室从财务管理的角度分为四类(Ⅰ、Ⅱ、Ⅲ、Ⅳ类),并重构它们的财务关系,即:在财务管理上实行院、科室两级负责;根据其类别分别用不同方法进行核算。最后,通过分析Ⅰ类科室的业务总收入与总支出,明确医院、科室及个人的分配关系。而且,文中还对医技人员及病房管理医师的业务工作量提出了具体的量化方法。
First of all, it puts forward three core principles of hospital internal financial management mechanism innovation: the principle of virtual cost accounting, the principle of piece counting and the principle of coefficients, and implements these three principles in the design of the subsequent financial management mechanism. Then, from the perspective of financial management, the various departments, offices, and departments within the hospital are divided into four categories (I, II, III, and IV), and their financial relationships are reconstructed, that is, the implementation of hospitals and departments in financial management. Responsible for level; according to their category, they are calculated by different methods. Finally, through the analysis of the total business income and total expenses of category I departments, the distribution relationships among hospitals, departments, and individuals are defined. Moreover, the paper also proposes specific quantitative methods for the business workload of medical technicians and ward management physicians.