新医改背景下公立医院绩效精细化管理的方法分析  

Analysis of Performance Refinement Management in Public Hospitals Under the New Medical Reform

作　　者：余良仁[1] YU Liangren(Department of General Affairs,Fujian Provincial Hospital,Fuzhou Fujian 350001,China)

机构地区：[1]福建省立医院总务部,福建福州350001

出　　处：《中国卫生标准管理》2023年第6期62-67,共6页China Health Standard Management

摘　　要：目的分析新医改背景下公立医院绩效管理的方法。方法文章以X公立医院作例,以新医改为背景,对X公立医院成本管理的现状进行了分析,对X公立医院成本项目的组成进行了分析,并对影响成本的关键因素进行分析,归纳出了主要问题,并对产生的主要问题进行剖析,建立成本核算体系。分析在新医改背景下,绩效精细化管理在公立医院管理中的作用。结果通过分析发现,成本管理体制的不健全、成本管理流程体系不健全、重点成本项目管控不到位是公立医院成本管理中存在的问题。根据公立医院成本管理存在的问题,提出绩效精细化管理对策:(1)建立健全公立医院成本管理体系。(2)强化成本精细化管理执行与激励。(3)注重全面预算管理制度的落实。(4)提升成本精细化管理信息化水平。(5)加强复合型管理会计人才的培养。结论医疗卫生是我国人民群众最关心的民生问题,特别是如何保证其公益性,提高医疗服务的质量。为保证医疗机构的健康发展,国家推行新医改政策,通过实施绩效精细化管理,有利于提升公立医院的管理质量,减少成本,促进公立医院的长远发展,为其他公立医院在新医改背景下的成本控制策略提供了参考。Objective To analyze the methods of performance management in public hospitals in the context of the new health care reform.Methods The article takes X public hospital as a case study of the new health care reform,analyzes the current situation of cost management in X public hospital,analyzes the composition of cost items in X public hospital,and analyzes the key factors affecting the cost,summarizes the main problems,and analyzes the main problems arising,and establishes a cost accounting system.The role of performance refinement management in the management of public hospitals was analyzed in the context of new medical reform love.Results The analysis revealed that the unsoundness of the cost management system,the unsoundness of the cost management process system,and the lack of control of key cost items are the problems in the cost management of public hospitals.According to the problems of cost management in public hospitals,performance refinement management countermeasures are proposed:(1)establish and improve the cost management system of public hospitals;(2)strengthen the implementation and incentive of cost refinement management;(3)focus on the implementation of comprehensive budget management system;(4)improve the level of informationization of cost refinement management;(5)strengthen the training of compound management accounting talents.Conclusion Health care is the most concerned issue of people's livelihood in China,especially how to ensure its public welfare and improve the quality of medical services.To ensure the healthy development of medical institutions,the state has implemented the new medical reform policy,and through the implementation of performance refinement management,it is conducive to improving the management quality of public hospitals,reducing costs,and promoting the long-term development of public hospitals,which provides a reference for other public hospitals'cost control strategies in the context of the new medical reform.

关 键 词：成本精细化管理 公立医院 新医改 医疗制度改革 成本管理 管理模式 

分 类 号：R197[医药卫生—卫生事业管理]