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一我院于1979年下半年开始实行经济管理,1983年开始实行岗位定额责任制,这些办法均收到一定的效果,各项技术经济指标均有不同程度的提高,我院并因此被评为省和全国的先进单位.但是,由于没有开展科室核算和成本计算,不便于资料的积累、分析,不能保持消耗定额和工作定额的先进性和科学性,达不到加强管理的要求.医院能不能开展科室核算和成本计算呢?这对医院来说的确是一个新问题.由于我院的基础工作差,又缺乏专业人员,加之还有来自院内和社会上的种种阻力.有些人一听到搞核算,就认为这是为了钱,必然要增加患者的经济负担.他们不懂得医院搞核算的目的是为了用最省的耗费,取得最大的经济效果.是要通过核算找到如何才能使病人少花钱,
A hospital in the second half of 1979 began the implementation of economic management, since 1983 the introduction of post fixed liability system, these measures have received some results, the various technical and economic indicators have improved in varying degrees, our hospital and was therefore assessed as Provincial and national advanced units.However, due to lack of departmental accounting and costing, inconvenient for the accumulation of data, analysis, can not maintain the consumption of fixed and work of the advanced and scientific, can not meet the requirements of strengthening management.Hospital can Can not carry out departmental accounting and cost calculation? This is indeed a new problem for the hospital because of our poor basic work, and lack of professionals, combined with also from the hospital and the community have all kinds of resistance.Someone heard Engage in accounting, think it is for the money, it is bound to increase the economic burden of patients, they do not know the purpose of the hospital to engage in accounting is to spend the most cost-effective and achieve the maximum economic effect is to find out through accounting how to make patients less Spend money,