摘要
随着我国社会经济的快速发展和医疗卫生体制改革的不断深化和完善,医疗市场竞争日趋激烈。目前"优质、高效、低耗"的运作模式已被公认为是医院可持续发展的主要方向。医院在国家逐步减少补助的情况下,只有增强自身的积累和发展能力,才能继续生存和发展。所以本文针对2009年公立医院改革,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。
With the rapid social economic development and the deepening and perfecting of medical and health care reform,the competition of medical market is increasing fierce. At present,the operation pattern of 'good quality,high effiency and low consumption' has been known as the main direction for hospital's sustainable development. The government is now reducing subsides gradually. Under this circumstance,only by strengthening accumulation and developing competence,can hospital survive and develop. Therefore,directing at the reform of public hospital in 2009,this paper puts forward that only by implementing whole cost accounting,lowering medical service cost and improving competitive competence,can hospitial adjust to the competitive medical market and maintain sustainable development.
出处
《内蒙古财经学院学报（综合版）》
2010年第1期123-125,共3页
Journal of inner Mongolia finance and economics college
关键词
公立医院
成本核算
全成本
public hospital
cost accounting
whole cost
