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| 军队患者实行全成本核算探索 | |
| 引用本文： | 王文森,孙洁,俞学忠,石德光. 军队患者实行全成本核算探索[J]. 解放军医院管理杂志, 2009, 16(2): 194-195 |
| 作者姓名： | 王文森 孙洁 俞学忠 石德光 |
| 作者单位： | 1. 解放军第251医院药剂科,张家口,075000 2. 张家口市第一医院,张家口,075000 3. 北京军区天津药材供应站,天津,300182 |
| 摘 要： | 目的：将军队患者核算纳入医院绩效管理,提高为部队服务质量。方法：通过制定军人基本用药和基本检查目录,建立军队患者医疗费用虚收实算制度,对军队患者实行全成本核算。结果和结论：通过对军队患者实行全成本核算,提高了社会效益、经济效益和军事效益。 |
| 关 键 词： | 全成本核算 军队患者 效益 |
Implementing Total Cost Accounting for Military Patients in Military Hospital |
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| WANG Wen-sen,SUN Jie,YU Xue-zhong,SHI De-guang. Implementing Total Cost Accounting for Military Patients in Military Hospital[J]. Hospital Administration Journal of Chinese People's Liberation Army, 2009, 16(2): 194-195 | |
| Authors: | WANG Wen-sen SUN Jie YU Xue-zhong SHI De-guang |
| Affiliation: | WANG Wen-sen;SUN Jie;YU Xue-zhong;SHI De-guang(Pharmacy Department;No.251 Hospital of PLA;Zhangjiakou 075000;the first Hospital of Zhangjiakou City;Zhangjiakou 075000;Tianjin Medical Supply Station;Beijing Military Command Area;Tianjin 300182) |
| Abstract: | Objective：To bring the accounting of military patients into hospital performance management to improve the medical servie quality for the army.Methods：To formulat the army basic drug and inspection directory,to establish the system of virtual income actual medical expenses of military patients to implement total cost accounting to military patients.Results and Conclusions：The practice improved the social benefit,economic benefit and military benefit. |
| Keywords: | total cost accounting military patients benefit |
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