中国卫生产业2024,Vol.21Issue(7) :145-147,151.DOI:10.16659/j.cnki.1672-5654.2024.07.145

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

黄杨姝
中国卫生产业2024,Vol.21Issue(7) :145-147,151.DOI:10.16659/j.cnki.1672-5654.2024.07.145

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

黄杨姝1
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作者信息

  • 1. 江苏省启东市第七人民医院行政科,江苏 启东 226200
  • 折叠

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.

Abstract

The performance appraisal of departments in primary hospitals is of great significance to promote the inter-nal 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 hos-pitals,and puts forward measures to improve the level of cost accounting and performance appraisal in primary hospi-tals,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

Key words

Grassroots hospitals/Department/Cost accounting/Performance evaluation/Internal management

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出版年

2024
中国卫生产业
全国卫生产业企业管理协会

中国卫生产业

影响因子:0.692
ISSN:1672-5654
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