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新医改背景下,医院要寻求稳定的发展就必须采用各种方式控制成本,实行科室成本核算以及绩效考核协同管理。文章将结合新医改背景,从目前医院科室成本核算思路着手,分析如何将科室成本核算与绩效考核很好的融合在一起,以实现医院社会效益与经济效益最大化。
Under the background of new medical reform, if hospitals want to seek stable development, they must adopt various ways to control costs, carry out departmental costing and collaborative management of performance appraisal. The article will combine the background of new medical reform, starting from the current hospital department cost accounting ideas, analysis of how departmental costing and performance evaluation are well integrated in order to achieve the hospital social and economic benefits maximize.