许英芳厦门大学附属第一医院财务部，福建厦门　361000

医疗组分组核算模式的应用研究

许英芳
厦门大学附属第一医院财务部，福建厦门361000

近些年来，随着医院精细化管理的推进，绩效细化核算体系的建设也提上日程。在医疗资源配置总体不均衡的背景下，三级综合医院医务人员工作强度巨大，因此如何进一步调动医务人员工作热情，提高工作效能亟待解决。笔者根据所在单位近些年绩效管理实践经验，通过医疗组分组核算模式建立和推广的发展历程，对该模式取得的显著成效进行评价分析，以及对未来核算体系发展目标的展望，探讨医院探索创新绩效管理体系，提高医院工作效率，提高资产利用率，加强成本管控，缓解人民群众看病难矛盾，从而增强医院软实力。

医院；分组核算；精细化管理；绩效管理体系

［Abstract］In recent years，with the promotion of hospital refined management，the construction of refined performance cost accounting system is also on the agenda，the working strength of the medical staff in the class III general hospital is enormous under the background of the overall imbalance of medical resource allocation，therefore，the problems that how to further motivate the working enthusiasm of medical staff and improve the working efficiency should be solved quickly.The outstanding achievements of this model were evaluated and analyzed by the development history of establishment and promotion of grouping cost accounting model in medical group based on the recent performance management practical experience in our unit and studies the exploration and innovation of performance management system，improvement of working efficiency and assets activity ratio，enhancement of cost management and contradiction releasing of difficulty of getting medical service of people of the hospital thus enhancing the hospital soft power by the prospect of the development goal of future cost accounting system.

［Key words］Hospital；Grouping cost accounting；Fine management；Performance Management system

公立医院改革推进过程中，应该协调好医院公益性和职工积极性之间的关系，广大医务人员是医疗卫生体制改革的主力军，要充分发挥其支持改革和推动改革的积极性和创造性。而调动医务人员的积极性要通过体制改革和管理机制的优化来盘活医疗卫生资源存量，最终提高医疗服务质量。因此向管理要效率，全面推行精细化管理已是医疗行业发展进程中必须面对并加以完善的课题。健全、细化的绩效考核体系，多劳多得、效率优先、兼顾公平的分配准则能推进公立医院内部运行机制的建立，保障服务效率，提高医务人员积极性和工作热情，强化医院的可持续发展能力。……