医疗卫生事业是与千家万户利益密切相关的社会公益事业,国有医疗卫生机构是非盈利性的事业单位,事业单位能不能搞产业化经营,如何进行产业化经营?最近在与宁波市第二医院院长张乐鸣的一席谈话后,笔者深受启发。宁波二院在医院管理体制改革中实行了以科室为单位的成本核算。成本核算之前,无论是病房还是门诊,纱布成为医生护士随手可取的“福利”用品。中午上食堂吃饭一人一块用来洗碗,下班时有人顺手拿几块回家用,甚至女同志上洗手间也用它,手术前后洗手当然更要多用几块,等等。一块纱布8角钱,700多个职工,每人每天浪费两块纱布,成本就逾千元。一年365天,日积月累,就是四五十万元的损失。推行成本核算之后,纱布的消耗量明显下降。 The medical and public health undertakings are social public welfare undertakings closely related to the interests of millions of households. The state-owned medical and health care institutions are non-profit-making public institutions. Can institutions and institutions carry out industrialized operations and how can they be industrialized? Recently they were in the Second Hospital of Ningbo City. After Dean Zhang Leming’s speech, the author was deeply inspired. Ningbo No. 2 Hospital implemented cost accounting based on departmental units in the reform of the hospital management system. Prior to cost accounting, gauze became a desirable “welfare” item for doctors and nurses, whether it was a ward or outpatient clinic. At noon in the cafeteria to eat one for washing dishes, some people rushed home to get a few pieces off work, and even the lesbians used it in the bathroom. Before and after the operation, they had to use more pieces, and so on. A piece of gauze eight cents, more than 700 employees, each person wastes two pieces of gauze every day, the cost is more than one thousand yuan. 365 days a year, over time, is the loss of 40,000 yuan. After the implementation of cost accounting, the consumption of gauze has dropped significantly.