摘要
目前关于医院采用院科两级核算的经济运行方法评论众多,褒贬不一。作者对院科两级核算出台的动因、运行方法、利弊因素进行了讨论,论述了奖金分配方法从单科核算方法演变为结构工资方法的可能性,以及运行的方法、管理系统、实施办法。
The article, as a wide-ranging overview on the system of two-level accounting by hospital and its departments, assesses this system's reasons,economic operating mechanism,advantages and disadvantages;and discusses the feasibility of the proposal about transforming the method of bonus distribution from departmental accounting - based method to structural wages -based method,with reference to operation,management and implementation of structural wages.
出处
《中国医院管理》
北大核心
1996年第10期7-8,共2页
Chinese Hospital Management
关键词
两级核算
经济运行
结构工资
医院改革
Economic accounting at two levels Economic accounting mechanism Structural wages
