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绩效考评是绩效管理系统中的关键环节,医院是否实行良好的绩效分配方案将关系到医院事业的可持续发展。近年来随着我国医疗体制的改革,实行绩效分配方案与科室的工作量及满意度和收支结余等挂钩,体现多劳多得的原则,极大地调动了员工的工作积极性和创造力。而传统的医院财务管理中成本核算已经不能适应医院发展的要求,医院实施全成本核算绩效管理方法,强化员工的成本与效益意识,建立激励机制,从而使医院获得可持续发展,更好地服务于社会。
Performance evaluation is the key link in the performance management system. Whether the hospital implements a good performance allocation plan will be related to the sustainable development of the hospital. In recent years, with the reform of China’s medical system, the implementation of performance allocation programs and departments workload and satisfaction and balance of payments and other linked to reflect the principle of more work and more, greatly mobilized staff enthusiasm and creativity. However, the cost accounting in the traditional hospital financial management can not meet the requirements of the hospital development. The hospital implements the full cost accounting performance management method, strengthens staff’s awareness of cost and benefit, and establishes the incentive mechanism so that the hospital can obtain sustainable development and better service In society.