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公立医院全面成本核算是医疗体制改革中的重要一环,只有控制好公立医院的经营成本,才能提高医院竞争力,同时更高效地为社会服务。公立医院成本管理要以病人为中心,为病人提供优质、高效、低耗、便捷的医疗服务。同时兼顾调动职工增收节支的积极性,做到降低医疗成本,提高经营效益,更好地为病人服务。
Total cost accounting in public hospitals is an important part of the reform of the medical system. Only by controlling the operating costs of public hospitals can the cost competitiveness of the hospitals be enhanced and at the same time serve the society more efficiently. Public hospital cost management should be patient-centered, to provide patients with high quality, high efficiency, low consumption, convenient medical services. At the same time taking into account mobilize the enthusiasm of workers to increase revenue and reduce expenditure, so as to reduce medical costs, improve operational efficiency and better serve the patients.