摘要
新医改方案强调,公立医院要遵循公益性质和社会效益原则,严格预算管理,加强成本核算与控制。绩效评价是对公立医院管理过程的控制,使其在运营过程中充分发挥社会公益性。结合成本核算与预算管理,探讨了基于公益性的公立医院绩效评价体系的构建。
It is emphasized in the new medical reform that public hospitals should follow the principles of public welfare, make strict budget management and intensify cost accounting and control. Performance evaluation acts as the con- trol over the management process in public hospitals in which public welfare can be given a full play during the operation. With cost accounting and budget management, the paper discusses the system construction of performance evaluation in public hospitals of public welfare.
出处
《现代医院管理》
2012年第4期4-6,共3页
Modern Hospital Management
基金
中国卫生经济学会第十二批招标课题"医院全面预算管理研究"
关键词
公立医院
公益性
绩效评价
成本核算
预算管理
public hospital
public welfare
performance evaluation
cost accounting
budget management
