推行成本核算促进医院内涵发展

Practice and thinking on connotation style development of hospital

以一所综合性三甲医院走内涵式发展道路的实践为基础,通过对成本核算与粗放经营的比较分析、就医院内部如何有效地通过核算成本来优化资源配置,进而提高效益作出分析和思考,以促进医疗单位由外延式发展逐步转变到内涵式发展道路上来。

Based on the practice of connotation style development in a general hospital, through comparative analysis between cost accounting and extensive management, the article discusses how to optimize resources allocation through effective cost accounting within hospital, and it analyzes how to increase benefit in order to promote medical institutions to conduct connotation style development rather than extensive style development.