论文部分内容阅读
作为实行福利政策的公益事业单位,公立医院不以追求经济效益为目的,在计划经济时代通过财政部门的拨款来实现自身日常运作,因此成本管理意识比较薄弱。随着医疗服务保障体制改革的不断深化,医疗服务的补偿方式转变为定向拨款、差额拨款为主的多种方式,这迫使医院参与到激烈的市场竞争中,在确保医疗质量的同时努力提高医院的收益。成本管理是医院提高收益的重要基础,只有做好成本的精细化管理,才能实现医疗资源的重组、调动工作人员的工作积极性并围堵成本管理漏洞,切实提高医院的管理成效。
As a public welfare institution that implements the welfare policy, the public hospital does not seek the economic benefits for its own purpose. Through the appropriation of the financial department in the planned economy, the public hospital realizes its own daily operation. Therefore, the awareness of cost management is relatively weak. With the continuous deepening of medical service guarantee system reform, the compensation methods for medical services have been transformed into various methods such as targeted appropriation and shortfall appropriation. This has forced hospitals to participate in fierce market competition and strive to improve the quality of medical services Income. Cost management is an important foundation for hospitals to increase profits. Only by finely managing costs can medical resources be restructured, staff enthusiasm can be mobilized, loopholes in cost management can be encircled, and the effectiveness of hospital management can be effectively improved.