摘要
随着医改的不断深化,成本管理对于公立医院高质量发展的重要性日益凸显。本文以河南省某公立医院为例,构建以“决策层-管理层-执行层”为主要内容的公立医院成本管理体系,探讨医院成本管理实践举措与效果,为其他公立医院成本管理提供参考。
With the continuous deepening of medical reforms,cost management has become increasingly prominent in its importance for the high-quality development of public hospitals.Taking a public hospital in He'nan Province as an example,this article constructs a cost management system for public hospitals,focusing on "decision-making level-management level-execution level" and discusses the practice measures and effects of hospital cost management,providing a reference for cost management in other public hospitals.
作者
韩斌斌
李宗泽
HAN Binbin;LI Zongze(Zhengzhou University Affiliated Cancer Hospital(He'nan Cancer Hospital),Zhengzhou,He'nan Province,450008,PRC;不详)
出处
《中国医院》
北大核心
2024年第5期7-12,共6页
Chinese Hospitals
基金
河南省软科学研究计划项目(242400412035)。
关键词
公立医院
医院成本
成本核算
成本管理
public hospital
hospital cost
cost accounting
cost management