基于双百记账法的医院财务绩效评价体系构建

Hospital Finance Performance Evaluation System Construction Based on Two Hundred Bookkeeping Same Accounting Platform

为实现对医院临床、医技科室进行科学、公正的绩效考评,医院依据医院收入特点,一方面将收入以双百记账的方式双向分别计入临床科室和医技科室,另一方面也将成本以双百计账的方式双向分摊给临床科室和医技科室,从而使医院管理者能够在同一平台下对医院收入与成本进行科学测算。双百记账绩效考核核算体系的建立,实现了对医院内部科学、精准、公正的核算,同时也避免了绩效管理独立于财务核算体系之外进行成本核算的问题。

In order to achieve the scientific and fair performance evaluation of hospital clinical and medical laborato- ry, on one hand, according to the hospital income characteristics, hospital reckons the income in the clinical and medical laboratory based on Two Hundred bookkeeping~ on the other hand, it shares the income to the clinical and medical laboratory. In this way, hospital managers can scientifically measure the hospital income and costing in the same accounting platform. The establishment of Two Hundred performance evaluation accounting system can make the hospital internal accounting scientifically, accurately and impartially, and at the same time, it can avoid the perfor- mance management being independent of finance accounting system in cost accounting.