医院经济管理与科室核算的几点思考

Some thinking on hospital economic management and department accounting

医院经济管理和实行科室核算解决了在计划经济体制下的“看病难、住院难、手术难”的问题,但也存在一些弊端,需要规范与完善 :(1)收入的划分及其比例;(2)成本项目的内容及费用定额;(3)各个责任科室可实行支配的收入比例;(4)强化体现质量的指标等,使医院经济管理适应社会主义市场经济体制,适应城镇医药卫生体制改革。

Hospital economic management and department accounting resolved the problems that were described as difficulty in hospitalizing, in-hospital and operation. However, there were some drawbacks that should be perfected as follow: the distribution and proportion of income, the content and charge of cost item, dominant proportion of income in every department, quality index and so on. We should manage hospital economics to meet socialism market economics system and township medical system reform.