实施全成本核算 促进医院改革深入发展

结合上医科大学附属同济医院运行机制改革实践，论述了实施全成本核算的指导思想、主要内容、实施方法和步骤以及取得的主要成效，提出了配合城镇职工医疗保险制度改革，进一步抓好全成本核算，促进医院改革深入的措施。

Total Cost Accounting for In -Depth Development of Hospital Reform

In connection with the reform practice of operational mechanism of the Tongji Hospital of the Tongji Medical University, total cost accounting is explored from: the guiding ideology aimed at properly reflecting the nature and benefits of hospital services and thereby devising ways to optimise their quality and productivity; main contents, implementation methods and steps, to enable all types of professionals to use their expertises and skills more effectively in the interests of the patients they serve; present achievements and potential, which can be enormous as long as appropriate conditions are created and staff initiatives are fully mobilized; development of studies on what service is to be provided and how, with choice among individuals based on their estimated capacity to benefit; mutual cooperation and coordination with the reform and development of health insurance system.