摘要
结合医院管理实践,探讨非营利性公立医院成本核算与内部效益分配的特点及其影响因素,提出如何在市场经济竞争和卫生改革的压力下正确处理二者关系的建议,旨在正确评价医院和科室的成本效益,避免医院成本核算和效益分配走入误区;在实现成本控制的同时,提高医院人员的工作效率和参与成本管理的积极性,使成本核算和内部效益分配工作能够在医院管理中发挥其应有的积极作用。
Based on the practice of the hospital, the article explores the characteristics and their implications of cost accounting and internal benefits distribution within public1 non - profit hospitals, it also makes suggestions how to handle the relationship between the two in the pressure of marketing economic competition and health reform, in order to correctly evaluate the cost - benefits of both the hospital and departments to avoid making mistakes in cost accounting and benefits distribution; While the cost is under control, the efficiency and motivation of the staff taking part in the cost management should be improved, as a result, the cost accounting and internal benefits distribution can play an active role in hospital management.
出处
《中国医院》
2003年第4期37-39,共3页
Chinese Hospitals
关键词
非营利性公立医院
成本核算
效益分配
public non - profit hospital, cost accounting, benefits distribution
