工作量法与结余法相结合的绩效核算方法探讨  

Discussion on Performance Accounting Using Workload and Surplus Method

作　　者：杨艳[1] 庞坚信[1] 祖学亮[1] YANG Yan PANG Jian-xin ZU Xue-liang(Taizhou Hospital of Zhejiang Provinc)

机构地区：[1]浙江省台州医院

出　　处：《医院管理论坛》2017年第9期57-59,共3页Hospital Management Forum

摘　　要：建立完善的绩效考核体系,寻求更合理的奖金分配制度,在各行各业都显得尤为重要,在医疗行业中,亦是如此。目前,医院的绩效核算方法主要有结余提成法和工作量法,两种方法各有优点,但也存在一些不足。本文主要通过对这两种绩效核算方法优缺点的分析,以及针对这两种方法在实施过程中遇到的各种问题,拟将两种核算方法相结合,试图探索出更加合理的绩效核算方法。A sound performance appraisal system with reasonable bonus distribution regime is very important in all the industries including medical industry. At present, the hospitals generally employ two performance accounting method, accounting by surplus and workload. The two methods have different advantages and disadvantages. This article intended to combine the two methods to explore a more reasonable performance accounting method through analyzing their advantages, disadvantages and problems in real practice.

关 键 词：医院 绩效核算 工作量法 结余提成法 

分 类 号：R197.32[医药卫生—卫生事业管理]