论医疗纠纷的成本核算与管理效益  

Evaluation on the Cost Accounting and Management Benefit of Medical Dispute

作　　者：温海燕[1] 史若飞[1] 马渝[1] 黄志刚[1] 赵舫[1] 冯渝[1] 

机构地区：[1]重庆市急救医疗中心,重庆400014

出　　处：《解放军医院管理杂志》2009年第12期1137-1139,共3页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：在当前医药分家的趋势下,面对医疗市场激烈竞争现状,医院通过加强内部管理,保障医院有一个良性发展势态,是医院管理者面临的严峻课题。本文从成本角度讨论、分析医疗纠纷,在成本核算的基础上建立相关的管理效益评价方法,以此指导具体的纠纷防范与处理工作。Based on the present situation,faced with the intense competitions in medical market,how to ensure the hospital with a benign development by strengthening internal management has been a severe task which hospital managers have to face.In the article,medical disputes have been discussed and analyzed from the cost point,in order to build the management-related benefit evaluation methods based on cost accountings,and as a guide to specific disputes prevention and treatment work.

关 键 词：医疗纠纷 成本核算 评价体系 管理效益 

分 类 号：R197.32[医药卫生—卫生事业管理]