医护分开核算管理模式初探

为适应当前医疗市场发展趋势,本院在全成本核算管理中细化管理、强化责任,将各科收入和支出细化到具体的班组,推行医护分开核算形成院科组三级核算管理体系。笔者结合医院运行实际,就医院成本核算管理体系改革中的医护分开核算模式,从具体方法、实施条件、取得成效、实施中的注意点等方面作初步探讨。

Discussion on Separated Accounting Management Model for Medical Care and Nursing

In order to adapt development trend of current medical market, our hospital detailed manage- ment and enhanced responsibility in total cost accounting management, and carried out the separated accounting model for medical care and nursing. The three - level accounting management system of hospital - department - group detailed the income and expenditure from departments to specific groups. The author made some discussions about the model from the following aspects, such as specific methods, implementation conditions, benefits, and some attentions.