公立医院收支评价模式研究  

Income and expenditure evaluation model for state-owned hospitals

作　　者：孙统达[1] 阮焕立[1] 张婷芬[1] 李冠伟 严敏华 陆红娟 柴子原[3] 袁征[3] 

机构地区：[1]宁波天一职业技术学院,浙江宁波315100 [2]浙江省宁波市卫生经济学会,浙江宁波315010 [3]浙江省宁波市第二医院,浙江宁波315010

出　　处：《中国农村卫生事业管理》2010年第4期270-271,共2页Chinese Rural Health Service Administration

基　　金：宁波市2009年度科技计划项目(项目编号:2009A10042)

摘　　要：文章分析了中国公立医院收支评价现状、问题及其原因,探讨了公立医院收入、支出与收支结余的核定方法及其评价机制,提出了优化和提高财务管理效益、建立科学规范的公立医院收支管理制度的途径与手段。The situations ,problems and reasons in income and expenditure evaluation for state--owned hospitals in China were discussed in the paper. The accounting process and its evaluation mechanism of income, expenditure and surplus for state-owned hospitals were explored. The ways and means of optimizing and raising financial management efficiency,establishing the scientific and standard management system of income and expenditure for state--owned hospitals were advanced.

关 键 词：公立医院 收支核定 收支评价 模式 公共政策 

分 类 号：R197.322[医药卫生—卫生事业管理]