主诊医师负责制在医院全成本核算管理中的应用  

Application of the Attending in Charge in the Total Cost Accounting of Hospital

作　　者：郭娟[1] 何媛[1] 李起栋[1] 

机构地区：[1]南京军区庐山疗养院财经中心,九江332000

出　　处：《解放军医院管理杂志》2013年第1期82-83,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：通过主诊医师负责制在医院全成本核算管理中的应用,分析其做法及存在的问题,提出相应的对策,从而充分调动医护人员的积极性,增强医护人员的工作责任心和成本意识,进一步精细核算,科学有效,促进医院全面、协调、可持续发展。The article analyzed the situation and main problems of hospital total cost accounting under the system of attending in charge.The author also proposed the countermeasures,so as to fully mobilize the enthusiasm of the medical staff,enhance the medical personnel work sense of responsibility and cost consciousness,further refined and effective accounting,promote the hospital comprehensive,coordinated and sustainable development.

关 键 词：主诊医师负责制 全成本核算管理 应用 

分 类 号：R197.32[医药卫生—卫生事业管理]