加强科室成本核算 实行经济目标管理

随着社会主义市场经济体制的建立，卫生事业的发展模式正在由高投入、高消耗、低效率的粗放型向优质、低耗、高效的集约型转变。加强医院经济管理，搞好科室医疗成本核算是关键。使科室努力降低医疗成本消耗，提高医院整体经济效益。同时，实行科室经济目标管理责任制，调动科室和个人积极性，实现了医院、科室、个人收入同步增长。     

医院医疗辅助科室成本分摊方法新探

在测算医疗服务单元成本时，要将医院医疗辅助科室成本分摊到临床科室和医技科室，这样测算出的成本才是全成本。分摊医疗辅助科室成本应该按照受益的原则来分摊，即按照辅助科室为其他科室提供服务量的多少进行分摊，这种分摊在实际操作中很难实现，因为决大多数医院不保...     

四级成本分摊方法下临床科室的可控成本探讨

加强成本管理,降低运营成本、提高经济效益和社会效益是现代医院经营的必然要求。医院成本管理的核心内容是成本控制,通过对医院临床科室的成本构成加以分析,摸清了医院临床科室的可控成本,总结出了对医院临床科室进行成本控制方法,这对于降低和控制医疗成本消耗,提高医院经济效益和社会效益都具有重要的意义。     

谈医院辅诊科室独立核算管理

针对医院辅诊科室大型医疗设备集中,收费项目明确,成本资料单一．便于独立核算的特点,从医疗收入管理、成本费用管理和效益评价管理三个方面,详细阐述了医院辅诊科室独立核算的管理方法,这种方法对打破医院科室之间的效益评价,提高医技科室医疗设备的使用效率以及降低医疗耗费起到积极的激励作用。     

医疗服务项目成本分摊测算办法（试行）

医院医疗服务成本测算分为三个层次：医院成本测算、科室成本测算和服务项目成本测算。根据财政部、卫生部1999年颁布的《医院财务制度》，医院总成本由医疗服务成本和药品经营成本构成，包括行政和后勤科室费用在内的管理费用，按医疗和药品部门的人员比例分摊计入到医疗服务成本和药品经营成本中。     

成本核算在医院管理中的应用

成本核算和成本管理的关系极为密切，成本核算是成本管理的一个组成部分，为成本管理提供必要的核算资料，是医院经济管理的基础工作。成本管理包含成本核算，二者相辅相成、互相促进，其根本任务是共同为降低医疗服务成本服务。成本核算工作的深度和层次直接影响医院成本管理的成效，而开展成本管理和核算应以财务会计成本核算为主。只有严格按照财会制度归集、分摊成本，才能保证医院财务成本的真实性、合法性和可比性。强化科室成本核算与管理亦是医院经济管理的基础。在此，本文针对我国医院医疗成本核算的方法、医疗成本核算的重点及医院成本核算存在的问题做些相关的探讨。     

成本核算——医院经济管理的基础

医疗成本是体现医疗服务和管理水平的重要指标，医院劳动效率的高低、资源分配和设备使用是否合理、各种消耗品的节约程度都能进行成本核算，医疗成本是考核临床医技科室和职能管理部门工作的重要依据,在完成医疗服务、保证服务质量的前提下,医疗成本越低,医院管理水平就越高。在区域范围内,谁的服务成本低,谁的竞争力就越强。成本核算是成本管理的基础。医院医疗费用支出和成本形成的核算则是医院核算的中心内容,     

实行科室目标成本管理的几点举措

成本核算是医院经济管理工作的重点和难点。医院科室实行成本核算是医院适应市场发展的必然趋势，也是医疗服务进入市场参与竞争的必然结果。我院的成本核算经过几年的运行，由部分成本核算到全成本核算，再到现在的目标成本管理，有了一定的成效；为进一步适应医疗保险制度改革的需要，结合新医疗价格体系的调整，更好地将成本核算运用于服务和医疗管理中，为此，我院实行科室目标成本管理的经验与大家探讨如下：     

浅谈成本核算

成本核算是医院改革的趋势。成本核算是对医疗过程中所发生的财产、物资、劳动力的价值用经济手段进行成本管理。医院的成本核算应以经济收入，成本与支出及劳务费三者统一核算。科室自己要会算，以便于科室掌握收入和支出的状况。科室在共同完成某项医疗服务中要把收入、消耗与劳务费捆在一起，用科室的收入指标、消耗指标、资金指标来控制成本。医院与科室的经济效益也就比较清楚地反映出来，以促进科室精打细算，为医院搞好成本核算，降低卫生材料、能源及办公用品消耗算细帐。要全面了解医院收入规律，哪些是科室经济收入的主体，通过分…     

口腔科耗材管理的体会

口腔科材料繁多、消耗多，材料管理是科室管理的重要组成部分，如何在保障医疗质量的前提下，减少材料耗费，是控制医疗成本的极为重要问题。管理上必要建立规范化、理性化的管理制度，以达到降低成本、提高效率的目的。从管理的环节人手，根据医院口腔门诊规模大小，建立一套与之相适应的科学、行之有效的管理方法，从根本上降低科室运行成本，避免浪费。     

Trends in meningococcal disease in Italy in 1988

Meningococcal disease in Italy decreased 15% in 1988 from the previous year (290 vs. 342 cases). The decline was particularly evident in military cases (1.7/100,000 in 1988 vs. 5/100,000 in 1987) reflecting the full coverage of bivalent serogroup (A + C) meningococcal polysaccaride vaccine in army recruits, achieved since January 1988. The highest proportion of cases was seen in people older than 25 years of age (25%). Serogroup C constituted 60% of the isolates, while 19% belonged to serogroup B. The proportion of strains resistant to sulphonamides was 45%, while 15% were resistant to Minocycline and none to Rifampin. Out of the five military cases, only one (due to serogroup C) was attributable to the vaccine failure. A single coprimary case, but no secondary cases occurred among civilians. These findings are consistent with the trends reported in Italy in the previous years.     

Benzene in blood and phenol in urine in monitoring benzene exposure in industry

Determinations of benzene concentration in blood and of phenol in urine were made by head-space gas chromatography techniques on samples taken near the end of the work day from two groups of workers potentially exposed to low levels of benzene in the work-place atmosphere. Preliminary results suggest that benzene in blood is more reliable than phenol tests for assessing both exposure and uptake of benzene. Normal values of phenol in urine (10 mg/liter or less) were found in nearly all those cases in which benzene was detected in the blood.     

2015年郑州市饮用水放射性水平状况调查

目的了解郑州市不同地区、不同季节、不同水源类型的放射性水平。方法分别于丰水期和枯水期采集郑州市区黄河水源水、井水源水、丹江口水源水、出厂水和末梢水各一份;以县为单位,每单位采集出厂水、末梢水、水库水、河水、井水各1份,按《生活饮用水生活标准检验方法》(GB/T 5750.13-2006)检测饮用水中总α和总β放射性水平,依据《生活饮用水卫生标准》(GB 5749-2006)进行判定。结果丰水期、枯水期水体总α、总β放射性水平均低于国家标准限值。结论郑州市不同水源类型均处于正常的天然放射性本底水平。     

Occupational stress in nurses in psychiatric institutions in Taiwan

Nurses are known to be exposed to occupational stress. However, occupational stress is not well documented for nurses in psychiatric institutions in Taiwan. A cross-sectional study was conducted to explore the work-related stress and risk factors of nurses in psychiatric institutions in Taiwan. A structured questionnaire was distributed to nurses at five state-owned psychiatric hospitals in Taiwan in 2001. Demographic information, working environment, and personal health status were inquired. Occupational stress was assessed based on the Chinese version of Job Content Questionnaire (JCQ). General health status and mental health were evaluated by the International Quality of Life Assessment Short Form-36 (IQOLA SF-36). A total of 573 questionnaires were disseminated to nurses and 518 (90.4%) were satisfactorily completed by nurses, including 408 female full-time nurses who had been in their current work for more than 6 months. In the past one month, 17.2% of nurses reported being under significant stress often or always. Assault episodes were reported by 45.1% of nurses in the past 6 months. Among the nurses, 16.9%, 25.2%, 50.0%, and 7.8% belong to the "High strain", "Low strain", "Active", and "Passive" groups, respectively. Perceived occupational stress was associated with young age, widowed/divorced/separated marital status, high psychological demand, low workplace support, and threat of assault at work. Lower general health score was associated with low job control, high psychological demand, and perceived occupational stress. A lower mental health score was associated with low job control, high psychological demand, low workplace support, and perceived occupational stress. We concluded that nurses in psychiatric institutions are under significant stress related to work factors.     

Changes in nursing administration in supporting transplantation in Brazil

This historical and bibliographic study aimed to understand how Nursing was organized to support care in transplantation. The HISA, LILACS, BDENF, PERIENF and DEDALUS databases were consulted, and thirteen references were found, ten of which were scientific articles, two were master's dissertations and one was a doctoral thesis. The span of time chosen for study ranges from the date of the first kidney transplant in Brazil (1965), to the date of publication of the last scientific article found in the databases mentioned above (2003). After reading these articles, the ones that were similar in topic were grouped together, thus creating the thematic axis for the presentation of the results. The results showed that the Nursing profession has played an important and active role in transplants ever since the first procedure in 1965.     

2019年中国肿瘤流行病学研究进展

恶性肿瘤已成为中国居民的主要死因之一。近些年来,中国政府积极推进肿瘤预防和控制领域的研究工作,取得了很大的进步。本文简要汇总中国在肿瘤流行病学领域的研究进展,具体包括2019年的肿瘤负担、癌症危险因素及其干预、筛查和早期发现、癌症防治专项行动(2019-2022年)方案等方面,以期为我国肿瘤防治工作的有效开展提供技术支撑和理论依据。     

2012年绵阳市蔬菜中农药残留状况

目的 了解绵阳市2012年市售蔬菜中农药残留情况,为食用蔬菜监管提供依据.方法 全部样品均按照GB/T 5009-2003的方法进行农药的残留检测.依据GB 2763-2005《食品中农药最大残留限量》进行判定.结果 2012年共检测蔬菜165份,农药检出率和超标率分别为72.12％和23.64％.豆类、根茎类、叶菜类、瓜果菜类和食用菌类蔬菜检测农药残留超标率分别为8.00％、23.53％、36.00％、5.26％和27.03％,差异有统计学意义(x2=11.41,P＜0.01).不同种类农药超标率差异有统计学意义(x2 =62.42,P＜0.01).夏季和冬季蔬菜农药超标率差异无统计学意义(x2=3.44,P＞0.05).结论 绵阳市叶菜类蔬菜中农药残留情况较为严重,应采取有效措施,加强蔬菜的监督管理,从源头禁止高毒农药的使用,加大蔬菜种植、销售环节的监测,确保市民食用蔬菜的安全.