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自2009年中国正式推出新医疗卫生体制改革至今已过7年,作为公益组织的医院力求在改革中不断提高为人民服务的质量,但是医院之间的竞争也变得越来越激烈,如何在白炽化的竞争中更胜对手一筹已经是各个医院面临的共同难题。越来越多的医院将注意力放在了改进成本核算和绩效管理方案上面,力图减小医院成本和提高医务人员工作积极性。对于成本核算和绩效管理实施的具体措施以及两者之间的关系问题成为困惑医院工作人员的重大问题。本文将对医院成本核算和绩效管理两方面内容进行阐释,并指出两者间的关系和结合措施,提出医院在改善成本核算和绩效管理的方案。
Since China officially launched the reform of the new medical and health system in 2009, it has been seven years. As a nonprofit hospital, it strives to constantly improve the quality of service to its people during the reform. However, the competition among hospitals is getting fiercer and fiercer. More incandescent competition in rival has become a common challenge facing all hospitals. More and more hospitals are turning their attention to improving costing and performance management programs, trying to reduce hospital costs and increase the enthusiasm of medical workers. Specific measures for implementing cost accounting and performance management, and the relationship between the two, have become major issues that confound hospital staff. This article will explain the two aspects of hospital cost accounting and performance management, and point out the relationship between the two and the combination of measures, put forward the hospital in improving cost accounting and performance management programs.