公立医院一院多区管理模式下的全成本精细化核算研究  

Research on the Full Cost Fine Accounting under the Multiple-District Management Model of Public Hospitals

作　　者：方子 陈娉婷 王轶 Fang Zi(Tongji Hospital,Tongji Medical College,Huazhong University of Science&Technology,Wuhan,P.R.China)

机构地区：[1]华中科技大学同济医学院附属同济医院,湖北武汉430030

出　　处：《中国卫生事业管理》2024年第12期1334-1337,1386,共5页Chinese Health Service Management

基　　金：国家社会科学基金重大项目“基于全民健康覆盖的推进健康中国发展战略研究”(15ZDC037)。

摘　　要：发展多院区是加快优质医疗资源扩容和区域均衡布局的关键举措,而公立医院近年来运营压力日益增大,高质量的一院多区管理模式需要精细化的成本管理作为重要支撑。在分析相关外部环境变化和内部协同效应的基础上,对多院区全成本核算、分析、控制等全过程管理提出实施思路和具体步骤。精细化的成本核算既能提升一院多区管理水平,也为公立医院可持续、高质量发展提供保障。The development of hospitals with multiple districts is a key measure to accelerate the expansion of high-quality medical resources and regional balanced layout.However,the operating pressure of public hospitals has been increasing in recent years.The high quality one-hospital-multiple-district management model requires refined cost management as an important support.Based on analysis of relevant external environmental changes and internal synergy effects,the implementation ideas and specific steps for the full-process management of multi-hospital districts,such as full cost accounting,analysis,control were proposed,which can not only improve the level of management of one hospital with multiple districts,but also provide guarantees for the sustainable and high-quality development of public hospitals.

关 键 词：公立医院 一院多区 PEST分析 协同效应 全成本核算 

分 类 号：R197.32[医药卫生—卫生事业管理]