医疗组分组核算模式的应用研究

Application Research on Grouping Cost Accounting Model in Medical Group

近些年来,随着医院精细化管理的推进,绩效细化核算体系的建设也提上日程。在医疗资源配置总体不均衡的背景下,三级综合医院医务人员工作强度巨大,因此如何进一步调动医务人员工作热情,提高工作效能亟待解决。笔者根据所在单位近些年绩效管理实践经验,通过医疗组分组核算模式建立和推广的发展历程,对该模式取得的显著成效进行评价分析,以及对未来核算体系发展目标的展望,探讨医院探索创新绩效管理体系,提高医院工作效率,提高资产利用率,加强成本管控,缓解人民群众看病难矛盾,从而增强医院软实力。

In recent years, with the promotion of hospital refined management, the construction of refined performance cost accounting system is also on the agenda, the working strength of the medical staff in the class III general hospital is enor-mous under the background of the overall imbalance of medical resource allocation, therefore, the problems that how to fur-ther motivate the working enthusiasm of medical staff and improve the working efficiency should be solved quickly. The out-standing achievements of this model were evaluated and analyzed by the development history of establishment and promo-tion of grouping cost accounting model in medical group based on the recent performance management practical experience in our unit and studies the exploration and innovation of performance management system, improvement of working efficien-cy and assets activity ratio, enhancement of cost management and contradiction releasing of difficulty of getting medical ser-vice of people of the hospital thus enhancing the hospital soft power by the prospect of the development goal of future cost accounting system.