摘要
文章阐述了城市大中型医院的发展不可能再走过去靠财政拨款的老路,医院要想生存、发展和壮大,只有通过医院内部经济运行机制的改革和优化调整来解决。笔者以科室成本核算为核心,提出医院内部经济运行机制:①医院发展应走低成本、低消耗、高效率、高质量之路;②理顺医院经济核算体制;③将责任会计制度引入医院经营管理工作;④充分利用先进的物流配送系统,做到降低库存和采管分离;⑤建立适合大中型医院医技科室的奖金分配机制;⑥加强医院定编、定岗、定职和定责的管理体制;⑦实行医院后勤关键岗位津贴制和普通岗位聘用制等。
The paper argues that big and medium-sized urban general hospitals seeking development cannot follow the old path of relying on financial allocations. Reform of the economic operational mechanism and optimization readjustment within the hospital are the only ways for the hospital to seek survival, development and expansion. Taking the cost accounting of the departments as the core, the author proposes the following economic operational mechanism within the hospital: (1)following the path of 'low cost, low consumption, high efficiency and high quality' in seeking hospital development; (2)straightening out the system of business accounting in the hospital; (3)introducing the system of responsibility accounting into the operation and management of the hospital; (4)making full use of the advanced supplying system of goods and materials, reducing inventory and separating purchase and management; (5)setting up a bonus system appropriate for the medico-technical departments of big and medium-sized hospitals; (6) strengthening the managerial system in the hospital of fixing the number of personnel employed, posts, positions and responsibilities;(7)adopting the system of subsidies for the key posts and the system of employment under contract for the ordinary posts in hospital logistics.
出处
《中华医院管理杂志》
2003年第6期357-359,共3页
Chinese Journal of Hospital Administration
