You Position: Home > Paper

Three- grade Cost Accounting in Military Hospital: Practice and Reflection

( views:90, downloads:4 )
Author:
No author available
Journal Title:
Hospital Administration Journal of Chinese People’s Liberation Army
Issue:
11
DOI:
10.3969/j.issn.1008-9985.2011.11.032
Key Word:
三级成本核算;医疗技术;卫生经济;医院管理

Abstract: 院科二级成本核算促进了医院的全成本核算,但还是局限于与科室的整体利益挂钩,没有从根本上调动每一个医务人员的工作积极性.三级成本核算是在“病人选医生”的基础上,将单元贡献、医疗质量和服务满意度同个人利益紧密结合.在实施过程中,始终坚持医院可持续发展的原则,促进医疗技术水平的不断提高、经济效益的明显增长和综合卫勤保障能力的不断增强.

WanfangData CO.,Ltd All Rights Reserved
About WanfangData | Contact US
Healthcare Department, Fuxing Road NO.15, Haidian District Beijing, 100038 P.R.China
Tel:+86-010-58882616 Fax:+86-010-58882615 Email:yiyao@wanfangdata.com.cn