摘要
为了适应医疗卫生的形势变化,加强医院在市场环境下的竞争力,增强医院自我发展的动力和活力,必须完善医院内部科室成本核算和深化分配制度改革,促进医、教、研等各项工作的全面发展。以完成医院的经营目标,实行绩效工资,以业绩、效益和效率为考核基础的核算及分配方案由此产生。它实行科室全成本核算,建立起经济考核和综合指标考核的指标评价体系,以评价结果作为绩效奖惩的依据;分配时既考虑到效率优先、兼顾公平和按劳取酬的原则,又考虑到按生产要素、优秀人才和关键岗位的分配因素,在增加业务收入,控制成本支出上做文章。编制科室成本核算及绩效考核管理程序,在设计上充分利用HIS的网上在线数据,使测算作业方便、快速,使考核的指标结果准确、及时。它的应用方便了领导者的决策分析,提高了管理者的办公效率,减轻了测算者的工作压力并节省了考核人力。
It can accelerate comprehensive development in medicine, teaching and scientific research that consummate system of the hospital cost acenuntiong and performance evaluation. Because It is for adapting medicine circumstance, strengthening market competition, boosting up hospital development, this bring a project about accomplishing object management, achieveing performance wage, assessing achievement, benefit and efficiency. That department all cost accountiong is strikeing up evaluation systen about economy and colligate indicators, the result is a according as performance distribation, the arm is increaseing income and cortroling payout. We have been considering distributive complications about efficiency, dispassion and distribution according to work, of course the productivity, excellence person and hinge post are too. The Program for hospital cost accountiong and performance evaluation system make the best of HIS'data, It is a way abour convenience and celerity , bring result nicety and betimes. It application will convenience decision - making, improveing the working efficiency, lightening the working intension and economizeing menpower.
出处
《中国卫生信息管理杂志》
2006年第2期36-38,共3页
Chinese Journal of Health Informatics and Management
关键词
医院管理
成本核算
绩效评价
hospital manage
cost accountiong, performance evaluation