| 摘要: |
| 运用文献检索、专家咨询等方法，分析了我国公立医院院科两级核算制度的历史、成绩、问题以及发展前景。研究结果表明：20世纪80年代以来，公立医院院科两级核算制度主要是经济效益导向，极大地推动了公立医院的建设发展，成绩巨大。其弊端也十分突出，主要是刺激公立医院逐利，促使医疗费用过快、不合理增长。其解决路径为：分地域、分阶段推进以服务导向的院科两级核算制度；在技术上还需要研究服务量换算方法等。 |
| 关键词: 公立医院 分配制度 绩效考核 院科两级核算 |
| DOI： |
|
| 基金项目: |
|
| History and Status Quo of Accounting Model at Hospital and Department Levels in China’s Public Hospital |
|
| () |
| Abstract: |
|
The methods of literature review and expert consultation have been employed to analyze the history, achievements, problems and prospects of accounting system at hospital and department levels(ASHDL) in China’s public hospital. The result showed that, since 1980s, the ASHDL in China’s public hospital has been mainly oriented by profit, which has greatly promoted the development of hospital. The achievement is enormous while the disadvantage is also very prominent, mainly to stimulate public hospital operating for profit, which caused the excessive and unreasonable growth of medical expenditure. The ASHDL in China’s public hospital should be oriented by service (workload). The calculation methods of workload conversion should be explored. |
| Key words: public hospital, salary distribution system, performance evaluation, accounting model at the hospital and department levels |
