长期以来,医院缺乏严格的内部经济核算,普遍存在着高投入、低效率、医疗资源浪费严重的现象。随着医院“总量控制、结构调整”政策的实施和城镇医药卫生体制改革及医疗保险制度改革的不断深化,医院业务收入增长幅度受到控制,同时国家财政对医院的投入也在相对减少,医疗服务收费价格由国家统一规定,而且低于医疗成本收费,医疗成本在业务收入增幅受阻的情况下仍在大幅度上升。面对这些实际情 For a long time, the hospital lack of strict internal economic accounting, widespread high investment, low efficiency, serious waste of medical resources. With the implementation of the “total control and structural adjustment” policy in the hospital and the reform of urban medical and health system as well as the reform of the medical insurance system, the revenue growth of the hospital is controlled and the state finance also relatively reduces the input to the hospital The price of medical service charges is regulated by the state and is lower than the medical cost and the medical cost is still rising sharply with the increase of business income blocked. In the face of these actual conditions