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对院科两级核算经济运行方法的分析与思考
引用本文:任秋华 陈佩. 对院科两级核算经济运行方法的分析与思考[J]. 中国医院管理, 1996, 16(10): 7-8
作者姓名:任秋华 陈佩
作者单位:上海第二医科大学附属仁济医院(任秋华,陈佩),上海第二医科大学附属仁济医院(骆庆华)
摘    要:目前关于医院采用院科两级核算的经济运行方法评论众多,褒贬不一。作者对院科两级核算出台的动因、运行方法、利弊因素进行了讨论,论述了奖金分配方法从单科核算方法演变为结构工资方法的可能性,以及运行的方法、管理系统、实施办法。

关 键 词:两级核算  经济运行  结构工资

On Economic Accounting at the Two Levels of Hospital and Its Departments
Ren Qiuhua,Chen Pel,et alRenji Hospital Attached to Shanghai Second Medical University,Shanghai,,PRC.. On Economic Accounting at the Two Levels of Hospital and Its Departments[J]. Chinese Hospital Management, 1996, 16(10): 7-8
Authors:Ren Qiuhua  Chen Pel  et alRenji Hospital Attached to Shanghai Second Medical University  Shanghai    PRC.
Affiliation:Ren Qiuhua,Chen Pel,et alRenji Hospital Attached to Shanghai Second Medical University,Shanghai,200001,PRC.
Abstract:The article, as a wide-ranging overview on the system of two-level accounting by hospital and its departments, assesses this system's reasons,economic operating mechanism,advantages and disadvantages;and discusses the feasibility of the proposal about transforming the method of bonus distribution from departmental accounting - based method to structural wages -based method,with reference to operation,management and implementation of structural wages.
Keywords:Economic accounting at two levels Economic accounting mechanism Structural wages  
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