德国卫生事业以社会健康保险制为基础,建立了由开业医生和医院服务为主体的医疗保健服务体系德国是目前世界上医疗技术水平比较高、医疗保障制度比较完善的国家之一。全德有医院2000余家,术后康复医院1000多家,护理医院9000多家,门诊护理站10000多个,每万人拥有床位约70张,医生近50人,形成了非常完善的医疗服务网络。在各类医院中,1/3属公立医院,是由政府、公共团体、社会保险机构提供资金创办,病床数约占全国总病床数的52％；1/3是由宗教慈善团体或各种基金会捐款创办的非营利性医院,病床数约占全国医院总床位数的35％；1/3是由私人独资或合资创办的营利性医院,病床数约占全国医院总床位数的12％。在三类医院中,公立医院所占比重最大,在国家医疗服务中发挥着主导作用。德国医院的收入来源于国家投入、法定健康保险和私人保险机构提供的保费,社会救济(教会、慈善机关捐款)等。政府或医院举办者一般仅局限于支持开办费用以及大型仪器设备的购置,医院日常的运行维持费用则来源于医疗保险机构。医院规模的扩大或大型设备的购置有严格的审批制度,医院经营者在这方面只有建议权,没有最终决策权。医保机构根据与医院上一年度达成的协议,拨付给医院经费,拨付的多少主要根据医院诊治病人所发生的实际费用。医保公司是非营利性的政府公益性机构,其宗旨是保证投保对象得到良好的医疗保健服务,因此经常会要求医院开展新的服务项目,比如自然疗法、健身美体等项目,以满足病人需要。德国医院的生存有充分的保障,只要医院正常运转,就不会出现入不敷出的局面。但是,德国医院内部的成本核算比较严格,对医院员工的精简,管理程序的优化,管理成本的控制等方面均按企业经济管理的方式进行,并且有专门的从事企业管理的工作人员。 The German health service is based on the social health insurance system. It has established a health care service system consisting mainly of medical practitioners and hospital services. Germany is currently one of the countries in the world with relatively high medical technology and a relatively perfect medical security system. There are more than 2,000 hospitals in Germany, more than 1,000 post-operative rehabilitation hospitals, more than 9,000 nursing hospitals, and more than 10,000 outpatient nursing stations. Each 10,000 people have about 70 beds and nearly 50 doctors, forming a very perfect medical service. The internet. Among all types of hospitals, 1/3 are public hospitals, which are funded by government, public organizations, and social insurance agencies. The number of beds accounts for about 52% of the total number of beds in the country; 1/3 of them are religious charities or various Non-profit hospitals funded by foundation donations account for approximately 35% of the total number of hospital beds in the country; 1/3 are for-profit hospitals founded by privately-owned or joint ventures, and the number of beds accounts for approximately 12% of the total number of hospital beds in the country. . Among the three types of hospitals, public hospitals have the largest share and play a leading role in national medical services. The income of German hospitals comes from state investment, statutory health insurance and premiums provided by private insurance institutions, social relief (contributions from churches, charities, etc.). The government or hospital organizers are generally limited to supporting start-up costs and the purchase of large-scale equipment and equipment. The daily operation maintenance costs of the hospital are derived from medical insurance institutions. There is a strict examination and approval system for the expansion of hospital scale or the purchase of large-scale equipment. Hospital operators only have the right to propose in this respect and have no final decision-making power. According to the agreement reached with the hospital in the previous year, the medical insurance agency allocated funds to the hospital. The amount of the disbursements was mainly based on the actual expenses incurred by the hospital in the treatment of patients. Medicare is a non-profit government public welfare organization whose purpose is to ensure that insured persons receive good health care services. Therefore, hospitals are often required to develop new services such as natural remedies and fitness to meet the needs of patients. The survival of German hospitals is fully guaranteed. As long as the hospital is operating normally, there will be no room for pay. However, the internal cost accounting in German hospitals is relatively strict. The streamlining of hospital staff, the optimization of management procedures, and the control of management costs are all conducted in accordance with the economic management of enterprises, and there are specialized staff engaged in corporate management.