基层医院科室成本核算与绩效考核之间的关系  

The Relationship Between Cost Accounting and Performance Evaluation in Grassroots Hospital Departments

作　　者：黄杨姝 HUANG Yangshu(Administrative Department,Qidong Seventh People's Hospital,Qidong 226200,Jiangsu,China)

机构地区：[1]江苏省启东市第七人民医院行政科,江苏启东226200

出　　处：《中国卫生产业》2024年第7期145-147,151,共4页China Health Industry

摘　　要：基层医院科室绩效考核对于推动基层医院内部管理、提高服务质量、激发医务人员潜力等方面具有重要的意义。本文概述基层医院科室成本核算、绩效考核的意义与内容,总结基层医院科室成本核算与绩效考核之间的关系,提出提高基层医院成本核算与绩效考核水平的措施,包括定期进行成本和绩效的审计与评估、强化基层医院的成本核算意识、加强医院管理的信息化建设、完善绩效考核指标体系。The performance appraisal of departments in primary hospitals is of great significance to promote the internal management of primary hospitals,improve the quality of service and stimulate the potential of medical staff.This paper summarizes the significance and content of department cost accounting and performance appraisal in primary hospitals,summarizes the relationship between department cost accounting and performance appraisal in primary hospitals,and puts forward measures to improve the level of cost accounting and performance appraisal in primary hospitals,including regular audit and evaluation of cost and performance,strengthening the awareness of cost accounting in primary hospitals,strengthening the information construction of hospital management,and improving the performance appraisal index system.

关 键 词：基层医院 科室 成本核算 绩效考核 内部管理 

分 类 号：R197[医药卫生—卫生事业管理]