公立医院绩效管理与成本核算综合体系构建的研究与分析(1)
[摘要] 绩效管理与成本核算是现代公立医院经济管理的基础与根基，作为具公益性职能的公立医院，需不断强化绩效管理与成本核算综合体系的构建与完善，优化有限医疗资源配置与运行效率，提升综合竞争力，实现健康可持续发展的良性目标与战略。本文从公立医院绩效管理与成本核算互为关系与运营综合体系的内涵与构建;体系设计与创新发展;效能价值与实施路径;风险防控与综合体系层级信息传递及共享制度完善与建立等多个层面与视角剖析研讨，旨在推动当今公立医院形成契合时代特点的绩效管理与成本核算综合体系机制的建立与形成提供参考与经验借鉴。
[关键词] 公立医院;绩效管理;成本核算;体系构建运营途径
[中图分类号] R197.322 [文献标识码] A [文章编号] 1673-7210(2020)08(c)-0126-04
Research and analysis on the construction of the comprehensive system of performance management and cost accounting in public hospitals
WANG Mingli WU Dan
Department of Accounting， the Second Affiliated Hospital of Inner Mongolia Medical University， Inner Mongolia Autonomous Region， Hohhot 010050， China
[Abstract] Performance management and cost accounting are the basis and foundation of modern public hospital economic management. As a public hospital with public welfare functions， it is necessary to continuously strengthen the construction and improvement of a comprehensive system of performance management and cost accounting， optimize the allocation and operation efficiency of limited medical resources， improve comprehensive competitiveness， and achieve benign goals and strategies of healthy and sustainable development. This article starts with the connotation and construction of a comprehensive relationship between the performance management and cost accounting of public hospitals; system design and innovative development; effectiveness values and implementation paths; risk prevention and control and comprehensive system level information transmission and sharing system improvement and establishment of multiple levels and perspectives to analyze and discuss. It aims to promote the establishment and formation of a comprehensive system of performance management and cost accounting that is in line with the characteristics of the times in today′s public hospitals to provide reference and experience.
[Key words] Public hospitals; Performance management; Cost accounting; System construction and operation approaches
隨着公立医院改革的深入与推进，公立医院正逐步回归至公益性的发展方向[1]，在公益性为导向、属地化机制管理和信息化为支撑的原则背景下，将医院粗放式管理模式转变为科学精细化的绩效管理综合体系以应对现行机制的管理需求。建立健全完备的绩效管理体系与机制前景研究及创新，已成为当今热点研讨课题，成本核算下绩效管理综合体系的构建，作为当今现代经济管理体系中的一项基础性手段，以促进医院远期良性发展与最优管理的技术工具存在与体现，公立医院需打造构建以绩效与成本考评为载体与实施路径的综合管理体系，提升效益保存实力，提高市场竞争力。
1 公立医院绩效管理与成本核算综合体系内涵
1.1 绩效管理
指医院管理者为实现医院战略目标，不断提高和改善医院员工职业能力及工作业绩所作的系统性管理活动与手段。绩效管理囊括绩效规划;绩效评估;绩效反馈及绩效改进等过程的系统管理活动，是对医院实现绩效过程中各项要素管控及医院各项战略目标构建与分解和业绩评价的过程，是以绩效成绩融进各项日常管理目标的控制性活动，以激励员工绩效业绩持续改进、修正并最终实现医院统一战略目标的一种考评管理活动。, 百拇医药(王明丽 吴丹)
[关键词] 公立医院;绩效管理;成本核算;体系构建运营途径
[中图分类号] R197.322 [文献标识码] A [文章编号] 1673-7210(2020)08(c)-0126-04
Research and analysis on the construction of the comprehensive system of performance management and cost accounting in public hospitals
WANG Mingli WU Dan
Department of Accounting， the Second Affiliated Hospital of Inner Mongolia Medical University， Inner Mongolia Autonomous Region， Hohhot 010050， China
[Abstract] Performance management and cost accounting are the basis and foundation of modern public hospital economic management. As a public hospital with public welfare functions， it is necessary to continuously strengthen the construction and improvement of a comprehensive system of performance management and cost accounting， optimize the allocation and operation efficiency of limited medical resources， improve comprehensive competitiveness， and achieve benign goals and strategies of healthy and sustainable development. This article starts with the connotation and construction of a comprehensive relationship between the performance management and cost accounting of public hospitals; system design and innovative development; effectiveness values and implementation paths; risk prevention and control and comprehensive system level information transmission and sharing system improvement and establishment of multiple levels and perspectives to analyze and discuss. It aims to promote the establishment and formation of a comprehensive system of performance management and cost accounting that is in line with the characteristics of the times in today′s public hospitals to provide reference and experience.
[Key words] Public hospitals; Performance management; Cost accounting; System construction and operation approaches
隨着公立医院改革的深入与推进，公立医院正逐步回归至公益性的发展方向[1]，在公益性为导向、属地化机制管理和信息化为支撑的原则背景下，将医院粗放式管理模式转变为科学精细化的绩效管理综合体系以应对现行机制的管理需求。建立健全完备的绩效管理体系与机制前景研究及创新，已成为当今热点研讨课题，成本核算下绩效管理综合体系的构建，作为当今现代经济管理体系中的一项基础性手段，以促进医院远期良性发展与最优管理的技术工具存在与体现，公立医院需打造构建以绩效与成本考评为载体与实施路径的综合管理体系，提升效益保存实力，提高市场竞争力。
1 公立医院绩效管理与成本核算综合体系内涵
1.1 绩效管理
指医院管理者为实现医院战略目标，不断提高和改善医院员工职业能力及工作业绩所作的系统性管理活动与手段。绩效管理囊括绩效规划;绩效评估;绩效反馈及绩效改进等过程的系统管理活动，是对医院实现绩效过程中各项要素管控及医院各项战略目标构建与分解和业绩评价的过程，是以绩效成绩融进各项日常管理目标的控制性活动，以激励员工绩效业绩持续改进、修正并最终实现医院统一战略目标的一种考评管理活动。, 百拇医药(王明丽 吴丹)