目前,绝大多数医院都是采用以成本核算为基础,按比例提成结余的奖金分配方式。这种方式对促进广大员工树立成本意识、控制成本、减少浪费起到了积极的作用。但纵观各种同类方案暴露出的一些缺点,本文对此进行分析并提出初步建议。 对有收入的科室控制得严,对无收入的科室控制得松 一般是以有收人的科室即临床科室为一个核算单位,计算其收支、结余及奖金,而对无直接经济收入的科室即行政、职能、后勤科室采取平均奖的方式发放奖金。临床科室对成本的控制主要体现在医疗服务过程中对使用物品数量的控制,由于这一机制直接与科室奖金挂钩,这部分成本控制的力度较大,效果较 At present, the vast majority of hospitals use the bonus distribution method based on cost accounting and proportional bonuses. This approach has played a positive role in promoting the general staff to establish cost awareness, control costs, and reduce waste. However, through reviewing some of the shortcomings exposed by various similar programs, this paper analyzes it and makes preliminary recommendations. The strict control of departments with income, and the loose control of non-revenue departments are generally based on the income of the department or clinical department as a unit of accounting, calculating their income, expenditure, balance, and bonuses, and the department without direct economic income. That is, the administrative, functional, and logistics departments will award bonuses in the form of average prizes. The cost control of clinical departments is mainly reflected in the control of the quantity of articles used in the process of medical services. Since this mechanism is directly linked to departmental bonuses, the cost control of this part is greater and the effect is relatively high.