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公立医院试点“成本核算“破解亏损之谜
发布时间:2010-08-11 点击次数:2301次

欧冠联赛下注appGONGLIYIYUANDEYUNYINGJIUXIANGMIJUYIYANG,KUIZAINALI,JIUJINGXUYAOZHENGFUBUDUOSHAOQIAN,HENNANSHUOQINGCHU。ZHEISHIKUNRAOBEIJINGSHICAIZHENGJUFUXUNSHIYUANSHISHUYINGDEYIJIANSHI。DUIYUYIYUANDEYUNYINGQINGKUANG,GEJIAYIYUANYUANZHANGYESHIWULIKANHUA。

欧冠联赛下注appZHANGSUANBUQINGCHU,ZHENGFUBUZHIDAOBUDUOSHAOHUOBUDEGUOSHAO,YIYUANKENENGJIUYAOTONGGUODUOKAIYAODENGXINGWEIZENGJIASHOURU。WEILEPOJIEZHEIYIMIJU,BINGWEICAIZHENGQUANEBUCHANGTIGONGYIJU,CHAOYANGYIYUANJINXINGGONGLIYIYUANCHENGBENHESUANDESHIDIANGONGZUO。

■如何核算成本?

科室被细化为268个核算单元

欧冠联赛下注appDIANNAOLIDECHENGBENHESUANXITONG,BAQUANYUANSUOYOUKESHIXIFENCHENG156GEHESUANDANYUAN,GEDANYUANSHOUZHISHUJUQINGXIKEJIAN,DADAOGEKESHINIANDUDEZONGCHENGBEN,XIAODAOMEIGEBINGQU、SHUYANGCHENGBENHUOFENTANDESHUIDIANDENGCHENGBEN。

ZHEIJIUSHIBAOKUO6DALEI25ZHANGBAOBIAO,YIZUOWEIMOBANZAIDUOJIAGONGLIYIYUANTUIGUANGSHIYONGDEQUANCHENGBENHESUANXITONG,SHUODAOZIJIHETONGBANMENDEDEYIZHIZUO,CHAOYANGYIYUANCAIWUCHUHESUANYUANSHICUIMEIYOUDIANZIHAO。

欧冠联赛下注appTASHUO,XINXINGCHENGBENHESUANJIANGQUANYUANKESHIFENWEI4DALEI,ZHIJIEYILIAOKESHIBAOKUOMENZHENHEBINGFANG;YILIAOJISHUKESHIBAOKUOJIANYANKE、FANGSHEKE、YAOJIKE、SHOUSHUSHIDENG;YILIAOFUZHUKESHIBAOKUOSHUINUANZU、MUGONGZU、QICHEFANG、GUAHAOCHUDENG;GUANLIKESHIBAOKUOXINGZHENGHEHOUQINDENGJUYOUGUANLISHUXINGDEKESHI。

欧冠联赛下注appTONGSHI,WEIBIANYUYIYUANDUIGEKESHIQINGKUANGDELEJIEHEGUANLI,YOUJIANGKESHIXIFENWEI268GEzuiXIAOHESUANDANYUAN,RUXIAOHUAKEKEFENWEIXIAOHUAKEMENZHEN、XIAOHUAKEBINGFANG、XIAOHUAKEKUIJINGSHI、XIAOHUAWEICHANGDONGLISHI4GEMOJIKESHI,QIANLIANGZHESHIZHIJIELINCHUANGKESHI,YOUKAIDAN(CHUFANGQUAN)HEZHIXINGGONGNENG;HOULIANGZHESHIYIJIKESHI,ZHIYOUZHIXINGGONGNENG,BAOKUOCT、HECI、BCHAODENGFANGSHELEIKESHI。

新旧核算方法对比

欧冠联赛下注app“YUANLAIZHITONGJIXIAOHUAKEYIGEDADEKESHIDESHOURUCHENGBENQINGKUANG,FENKAIHOU,JIUKEYIKANDAOGEKESHIDUOSHAODAFUCHUZHEN、MENZHENLIANGSHIDUOSHAO、XIANGYINGDESHOURUSHIDUOSHAO。”SHICUIMEISHUO,“zuiZAODEKESHIHESUANZHISUANZHIJIEZHICHU,TEBIEJIANDAN,KANDAODESHIBUWANQUANDESHUZI;XIANZAIJIUHENQUANMIAN、XITONG,YINWEIGUANLIKESHI、YIJIHEYIFUKESHIDOUWEILINCHUANGFUWU,NEIMELINCHUANGKESHIJIUYAOCHENGDANQIANSANZHEDECHENGBEN。”

XINXINGCAIZHENGHESUANZHIDUCAIYONGSIJIFENTANDEFANGFA,JIGUANLIFEIYONGANZHAOGEKESHIRENSHUJINXINGFENTAN、YIFUKESHISHIANZHAOGONGZUOLIANGJINXINGFENTAN、YIJIKESHISHIANZHAOSHOUZHIPEIBIDEYUANZE,BIRUXIAOHUAKEKAICHUFANGSHEDANDUODEHUA,NEIMECHENGDANFANGSHEKEDEFENTANCHENGBENJIUYAOGAO,SIJIFENTANHOU,SHOURUHECHENGBENzuiZHONGYAOLUOSHIZAILINCHUANGKESHISHANG。

■核算出什么结果?

亏损科室23个儿科月亏28万

2009NIAN,CHAOYANGYIYUANDEQUANCHENGBENHESUANJIEGUOXIANSHI,QUANYUANZHIJIEYILIAODE47GEKESHIZHONG,YINGYUKESHI24GE,KUISUNKESHI23GE,BAOKUOZHENJIUKE、ERKE、FUKEDENG。SHICUIMEIBIAOSHI,“RENLICHENGBENDA、JIANCHAFANGFACHUANTONGHUA”DEKESHISHIKUISUNDEZHULIJUN。

欧冠联赛下注app“BIRUSHUOERKE,YINWEIXUYAOPEIBEIDULIDEJIZHENSHIHEICUZHONGZHENGJIANHUBINGFANG,ERQIEKAOLVDAOERTONGDEBINGQINGBIANHUATEDIAN,GUIDINGMEIZHANGICUBINGCHUANGZHISHAOYAOPEI4MINGYIHURENYUAN,DANZAIZONGHEYIYUANZHONG,ERKEBINGFEIREMENKESHI,SUOYIZHEIYANGDAGUIMODERENYUANPEIZHIDAOZHIQIRENLICHENGBENYEHENGAO。”TASHUO,JINNIAN1YUE,PAIMINGDAOSHUDEERKESHOURUWEI70WANYUAN,SIJIFENTANHOUCHENGBENGONGJI98WAN,KUISUN28WAN。

价格体系扭曲导致过度医疗

“JIBENMEIJIAYIYUANDOUHUIYOUBUTONGCHENGDUDEKUISUN。QIZHONG,YUESHIJIBENDE、RENLICHENGBENGAODEYILIAOFUWUXIANGMU,DINGJIAYUEDI,KUISUNYUEYANZHONG。”CHAOYANGYIYUANCAIWUCHUCHUZHANGWUYOUFEIBIAOSHI。

CHAOYANGYIYUANGUKEFUZHURENYISHIKANGNANDUICISHENYOUTIHUI,TAMEIGEYUEzuiDUOYAOZUO30TAISHOUSHU,QIZHONGCANJIA10LIZUOYOUSHIBEIYUWEIGUKESHOUSHUZHONGDE“TAJIAN”——JIZHUCEWANJIAOXINGSHOUSHU。YINSHOUSHUNANDUGAO、WEIXIANXINGQIANG,SHAOYOUBUSHENBIANHUIDAOZHIHUANZHETANHUAN,SUOYIMEICIZHISHAOXUYAO8MINGYIHURENYUANHELIWANCHENG

KANGNANSHUO,MEICISHOUSHUHAOSHIYUE5GEXIAOSHI,“JIUZHEIYANGYITAISHOUSHU,WOMENDESHOUFEIJIAGESHI1700YUAN,SHIDUONIANDOUMEIBIANGUO”。

欧冠联赛下注appZAINIUQUDEYILIAOJIAGETIXIZHIYUEXIA,MUQIANYIYUANDADUOYIKESHISHOUZHIJIEYUHUODANXIANGSHOURUZUOWEIJIANGJINHUOYEWUTICHENG,ZHEICIJILEYIYUANPIANMIANZHUIQIUYEWUSHOURUDEZENGZHANG,QUEHULVELEYOUCICHANSHENGDEYILIAOCHENGBENDETIGAO。

■获得多少财政补贴?

增1500万补偿保护病人利益

欧冠联赛下注app2009NIANDI,ZUOWEIBEIJINGSHIGONGLIYIYUANCAIZHENGBUCHANGXINZHENGDESHOUJIASHIDIANYIYUAN,CHAOYANGYIYUANBUJINHUODELEXUDUOGONGLIYIYUANMENGMEIYIQIUDEQUANELITUIXIURENYUANGONGZIBUCHANG,HAIHUODELESHUEBUFEIDEJIANGLIXINGBUCHANG。YUYUANLAIDEBUCHANGFANGSHIXIANGBI,ZENGJIALEYUE1500WANYUAN。

欧冠联赛下注appWUYOUFEIBIAOSHI,WEISHENGBUMENDUIYIYUANJINXINGCAIZHENGBUCHANGSHIANZHAOXIANGMUCHENGBENHESUANJISUANCHULAIDEJIEGUO,JIJIYU8JIAYIYUANXINXINGCHENGBENHESUANSHANGDEYIGEZONGHEZHIBIAO,RUMENZHENRENCIDEPINGJUNSHOUFEISHUIPING,CHUYUANRENYUANDEPINGJUNFEIYONGDENG,“ZHEIXIEZHIBIAOSHIKONGZHINIBUNENGRANGLAOBAIXINGDELIYISHOUSUN,BUNENGKAIDACHUFANG”。


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