医院的卫生事业在市场经济发展的大潮下深入推进,过去的计划经济体制不复存在,医院的竞争压力在市场经济中越来越明显。医院以成本核算来进行绩效考核,优化医疗服务,合理配置资源,充分利用好医院的各方面资源,提高管理效率。这是医院在面对激烈市场竞争环境时实现科学发展的必经之路。 Under the tide of market economy development, the hospital’s public health undertakings pushed forward further. The past planned economy system ceased to exist and the competitive pressure of hospitals became more and more obvious in the market economy. The hospital conducts performance appraisal with cost accounting, optimizes medical service, allocates resources reasonably, makes full use of all aspects of hospital resources, and improves management efficiency. This is the only way for hospitals to achieve scientific development in the face of fierce market competition.