试论医院的成本核算

随着医疗卫生事业改革的逐步深入，政府对医院的预算补贴呈下降趋势，医院的生存与发展越来越依赖于自身的医疗服务经营收入，所以，医院宴行成本核算是医院管理者的要求，是适应当前医疗市场竞争的需要，搞好成本核算有利于促进整个医院的管理，增强医院自身的竞争力，实现医院的快速发展。

干休所做好院前急救工作的几点体会

在全军干休所卫生工作规范化管理实施过程中，我们从做好应急抢救工作人手，经过严格训练，缩短了出诊、抢救时间，做到诊断准确、救治及时，重病患者能及时稳妥后送医院，近1年来共抢救8例急危重病人，抢救成功率达100％。体会如下。

Development of the trauma emergency care system based on the three links theory

The three links theory applied in trauma emergency care system refers to an integrated system with the three important components of trauma emergency care system, viz. prehospital trauma services, hospital trauma services and critical care services. The development of the trauma emergency care system should be guided by the three links theory so as to set up a practical and highly efficient system: a prompt operating and monitoring transportation system, a smooth and real-time information system, a rational and sustainable system of regulations and contingency plans, and a system for cultivating all-round trauma physicians.