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在新医改形势下,公立医院已成为改革的核心和焦点,而绩效考核又是公立医院改革的重点和难点。笔者对当前公立医院普遍采用的绩效奖金分配模式进行了剖析,提出了将成本核算与绩效评价相结合的改革方向和具体算法,供医院管理者参考与实践。
In the new medical reform situation, public hospitals have become the core and focus of the reform, and performance evaluation is the focus of public hospital reform and difficulties. The author analyzes the common mode of performance bonus distribution in current public hospitals and proposes the reform direction and specific algorithm that combines cost accounting and performance evaluation for the reference and practice of hospital managers.