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推行成本核算促进医院内涵发展
引用本文:刘松涛,黄琳,黄先禄,刘琼. 推行成本核算促进医院内涵发展[J]. 中国医院, 2003, 7(4): 29-31
作者姓名:刘松涛  黄琳  黄先禄  刘琼
作者单位:1. 重庆市第三人民医院,400014
2. 广东省第二中医院,510095
摘    要:以一所综合性三甲医院走内涵式发展道路的实践为基础,通过对成本核算与粗放经营的比较分析、就医院内部如何有效地通过核算成本来优化资源配置,进而提高效益作出分析和思考,以促进医疗单位由外延式发展逐步转变到内涵式发展道路上来。

关 键 词:医院  内涵发展  实践与思考
修稿时间:2002-11-26

Practice and thinking on connotation style development of hospital
LIU Songtao HUANG Lin HUANG Xianlu No. People' s Hospital,Chongqing City, Pibashanzheng Street,Yuzhong District,Chongqing City,. PRC.. Practice and thinking on connotation style development of hospital[J]. Chinese Hospitals, 2003, 7(4): 29-31
Authors:LIU Songtao HUANG Lin HUANG Xianlu No. People' s Hospital  Chongqing City   Pibashanzheng Street  Yuzhong District  Chongqing City  . PRC.
Affiliation:LIU Songtao HUANG Lin HUANG Xianlu No. 3 People' s Hospital,Chongqing City,104 Pibashanzheng Street,Yuzhong District,Chongqing City,400014. PRC.
Abstract:Based on the practice of connotation style development in a general hospital, through comparative analysis between cost accounting and extensive management, the article discusses how to optimize resources allocation through effective cost accounting within hospital, and it analyzes how to increase benefit in order to promote medical institutions to conduct connotation style development rather than extensive style development.
Keywords:Hospital   connotation style development   practice and thinking
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