成本核算与绩效评价相结合实现企业医院改革的探索

摘要 企业医院改制后面临生存困境，如何尽快走出低谷,变被动为主动是摆在改制医院管理者面前的严峻问题。本文阐述了中航工业汉航集团三二○一医院通过深入推行成本核算与绩效分配,实现医院改制后经济效益与社会效益明显提高,进一步提升在医院的核心竞争力。

Costing and performance evaluation of enterprise hospital Reform

After the restructure,enterprise hospitals faced survival difficulty.The managers of the hospitals in system reform are troubled with the serious problems of going out of the trough and acting actively instead of passively.3201 Hospital of Han Aviation Group of China National Aviation Industry has had obvious improvement in economic benefits,social benefits and the enhanced core competence since the combination of cost accounting with performance evaluation was promoted deeply.