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随着我国医疗改革步伐的不断深入,我国各类医院都十分重视成本核算管理,将绩效评价运用到医院的全成本核算管理中,不仅是我国医疗机构财务管理的重要要求,也是推动医院健康发展的内在要求,但是纵观当前医院的绩效评价工作,很多医院都缺乏深刻的思想认识,对于绩效评价应用到成本核算管理中的必要性和重要性认识不足,没有更加深入的研究对策,缺乏积极有效地措施,导致绩效评价没有发挥出最大作用。本文将针对如何在医院全成本管理中实行绩效评价展开详细分析,希望有一定的参考作用。
With the continuous deepening of medical reform in our country, all kinds of hospitals in our country attach great importance to cost accounting management, and apply performance appraisal to the whole cost accounting management of the hospital, which is not only an important requirement of financial management of medical institutions in our country, but also promotes the healthy development of the hospital However, looking at the performance evaluation of the current hospitals, many hospitals lack a profound understanding of the ideology, lack of understanding of the necessity and importance of applying performance appraisal to cost accounting management, lack of more in-depth research solutions and lack of activeness Effective measures, resulting in performance evaluation did not play a role. This article will conduct a detailed analysis on how to implement the performance evaluation in the hospital full cost management, hoping to have some reference.