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医院责任会计是在医院行政分权管理的条件下,为适应科室经济核算的要求,在医院内部建立若干责任单位,并对它们分工负责的经济活动进行规划与控制的制度。应从以下五个方面来建立。 一、建立责任中心。根据医院的情况和内部经济管理要求,把各职能科室、班组划分为若干责任中心,并规定这些中心的负责人对他们负责的医疗成本、医疗收入以及人员经费和公用经费等重要指标,向院长承担经济责任,同时医院领导也应赋予他们相应的经济权力。
The hospital liability accounting is a system of planning and controlling the economic activities that are responsible for the division of labor within the hospital to meet the requirements of departmental economic accounting under the conditions of hospital administrative decentralization management. It should be established from the following five aspects. First, establish a responsibility center. According to the hospital’s situation and internal economic management requirements, each functional department and team are divided into several responsibility centers, and the responsible persons of these centers are responsible for their important medical expenses, medical income, personnel expenses and public funds, and other important indicators. The chief assumes economic responsibility, and hospital leaders should also give them corresponding economic power.