摘要
如何使有限资源的配置效能最优化,是当前公立医院经济管理的重点,也是公立医院高质量发展的应有之义。在公立医院经济管理实践中引入管理会计工具,研究构建公立医院资源配置绩效评价体系,对于推动医院精细化管理、促进转型发展,具有现实意义。
How to optimize the efficiency of the allocation of limited resources is the focus of the current economic management of public hospitals,and is also the due meaning of the high quality development of public hospitals.It is of practical significance to introduce management accounting tools into the economic management practice of public hospitals and study and construct the performance evaluation system of resource allocation in public hospitals.
作者
郑琳莎
ZHENG Linsha(The First Affiliated Hospital of Chengdu Medical College,Postcode 610500)
出处
《现代医院》
2022年第10期1554-1557,共4页
Modern Hospitals
基金
四川省财政厅2021年会计科研项目编号(2021-scljlct-022)。
关键词
公立医院
资源配置
绩效评价
Public hospitals
Resource allocation
Performance appraisal