摘要
结合公立医院管理运行实践,从理论上论述公立医院的趋利性现象产生的根源并非是收支结余核算体系的选择应用所致,公立医院构建收支结余核算体系完全处于应对经济补偿不足所导致的经营困境,并且在管理运行中出现了片面追求收支结余目标扩大化的倾向。
Combining the operation practice of public hospital management based on theory,to elaborate, the root for the tend to-wards the profit phenomena in public hospitals was not resulted by the choice application of the accounting system for payment bal-ance. The establishment of accounting system for payment balance in public hospitals was in business difficulty resulted by sufficienteconomic compensation, while the tendencies of expanding the scale of income surplus traumatized the benefit of pubic existed duringthe procedure of operation and management.
出处
《中国卫生经济》
北大核心
2015年第2期83-85,共3页
Chinese Health Economics
关键词
公立医院
收支结余核算体系
激励与约束
public hospital
accounting system for payment balance
incentive and restriction
