医院改革的现状分析与模式探讨

在系统在回顾了卫生改革十几年来的历史背景、发展进程之后，指出医院改革方向不能趋同于企业承包方向，其目标取向应为综合目标责任制，并介绍了实行综合目标责任制的具体做法－科室核算及其应注意的几个问题。

Hospital Reform:Analysis of Present Status and Exploration for Models

After making a systematic review of the historical background and developmental process of the past 10-odd years' health service reform,the article suggests that the hospital reform should develop in the direction not of enterprise contract system,but of the comprehensive target responsibility system. About the latter system, the concrete practices such as accounting on departmental basis, and their points for attention are discussed in the article.