医院经济管理与科室核算的几点思考  

Some thinking on hospital economic management and department accounting

作　　者：王斌 王保真[2] 

机构地区：[1]湖北省卫生经济学会,湖北武汉430077 [2]湖北医科大学卫生经济研究所,湖北武汉430071

出　　处：《卫生经济研究》2001年第1期7-9,共3页

摘　　要：医院经济管理和实行科室核算解决了在计划经济体制下的“看病难、住院难、手术难”的问题,但也存在一些弊端,需要规范与完善 :(1)收入的划分及其比例;(2)成本项目的内容及费用定额;(3)各个责任科室可实行支配的收入比例;(4)强化体现质量的指标等,使医院经济管理适应社会主义市场经济体制,适应城镇医药卫生体制改革。Hospital economic management and department accounting resolved the problems that were described as difficulty in hospitalizing, in-hospital and operation. However, there were some drawbacks that should be perfected as follow: the distribution and proportion of income, the content and charge of cost item, dominant proportion of income in every department, quality index and so on. We should manage hospital economics to meet socialism market economics system and township medical system reform.

关 键 词：经济管理 科室核算 医院管理 

分 类 号：R197.322[医药卫生—卫生事业管理]