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| 公立医院收支评价模式研究 | |
| 引用本文： | 孙统达,阮焕立,张婷芬,李冠伟,严敏华,陆红娟,柴子原,袁征. 公立医院收支评价模式研究[J]. 中国农村卫生事业管理, 2010, 30(4): 270-271 |
| 作者姓名： | 孙统达 阮焕立 张婷芬 李冠伟 严敏华 陆红娟 柴子原 袁征 |
| 作者单位： | 1. 宁波天一职业技术学院,浙江,宁波,315100 2. 浙江省宁波市卫生经济学会,浙江,宁波,315010 3. 浙江省宁波市第二医院,浙江,宁波,315010 |
| 基金项目： | 宁波市2009年度科技计划项目(项目编号:2009A10042) |
| 摘 要： | 文章分析了中国公立医院收支评价现状、问题及其原因，探讨了公立医院收入、支出与收支结余的核定方法及其评价机制，提出了优化和提高财务管理效益、建立科学规范的公立医院收支管理制度的途径与手段。 |
| 关 键 词： | 公立医院 收支核定 收支评价 模式 公共政策 |
Income and expenditure evaluation model for state-owned hospitals |
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| SUN Tongda,RUAN Huan-li,ZHANG Ting-fen,et al. Income and expenditure evaluation model for state-owned hospitals[J]. Chinese Rural Health Service Administration, 2010, 30(4): 270-271 | |
| Authors: | SUN Tongda RUAN Huan-li ZHANG Ting-fen et al |
| Affiliation: | SUN Tongda,RUAN Huan-li,ZHANG Ting-fen,et al(Ningbo College of Health Sciences,Ningbo,Zhejiang 315100,China) |
| Abstract: | The situations,problems and reasons in income and expenditure evaluation for state-owned hospitals in China were discussed in the paper.The accounting process and its evaluation mechanism of income,expenditure and surplus for state-owned hospitals were explored.The ways and means of optimizing and raising financial management efficiency,establishing the scientific and standard management system of income and expenditure for state-owned hospitals were advanced. |
| Keywords: | state-owned hospitals income and expenditure accounting income and expenditure evaluation model public policy |
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