随着我国改革开放的不断深入和现代化国有企业制度的建立,当前企业医院的生存与发展面临着诸多压力和困难,既要改革计划经济条件下管理和运行机制留下来的后遗症,又要应对来自各种所有制医院的激烈竞争。面对挑战,加快建立适应市场经济的全成本核算的医院经营新模式是实现企业医院生存和跨越式发展的基础与关键。 With the deepening of China’s reform and opening up and the establishment of a modern state-owned enterprise system, there are many pressures and difficulties in the survival and development of the current enterprise hospitals. It is necessary to reform the legacy of the management and operation mechanism under the planned economy and to cope with the problems arising from Fierce competition in all kinds of ownership hospitals. Faced with the challenges, accelerating the establishment of a new model of hospital operation that is fully cost-adjusted to the market economy is the basis and key to the survival and leapfrog development of the hospital.