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本文面对公立医院改革2009年开始试点,提出只有实行全成本核算,千方百计降低医疗服务成本,提升医院竞争力,才能适应竞争激烈的医疗市场,从而走向可持续发展之路。一、建立成本核算组织机构;二、开展清产核资,摸清医院家底;三、建立覆盖全院的微机网络系统;四、做好医院全成本核算的具体计划和步骤;五、做好成本控制;六、建立奖罚激励机制。
In this paper, the pilot reform of public hospitals began in 2009, suggesting that only by implementing full cost accounting, doing everything possible to reduce the cost of medical services and enhance the competitiveness of hospitals can we adapt ourselves to the highly competitive medical market and move towards sustainable development. First, the establishment of cost accounting organizations; Second, to carry out clear capital verification, find out the bottom of the hospital; Third, the establishment of a microcomputer network covering the hospital system; Fourth, do a good job in the hospital full cost accounting specific plans and steps; Control; Sixth, the establishment of reward and punishment incentive mechanism.