医院临床科室盈余管理的探讨

2012年台州医院进行绩效奖金改革，将科室的收支结余与下拔科室的奖金总额相挂钩。因此如何规避新奖金核算制度的扣奖条款成为临床科室保持收入稳定的一项重要方面。但最近几个月出现了一些科室通过盈余管理，人为地调整收支结余，规避扣奖金的风险。虽然此类盈余管理并不违反现行的管理制度，但是会导致新奖金绩效方案流于形式，使原本激励效果大打折扣。

Discussion on Earnings Management for Clinic Departments of Hospital

Performance bonuses reform was launched in Taizhou Hospital of Zhejiang Province in 2012 and thus the sum of the bonus was based on the revenue and expenditure surplus of the departments. After the reform, how to circumvent terms of bonus deduction in the new accounting system became an important way to maintain the stable income for the clinic departments. However, in recent months, there have been a number of departments trying to avoid risk of bonus deduction through artificially adjusting earnings management. Although such behavior does not violate the existing management system, but it will make a mere formality of the new performance bonus program and greatly reduce the effect of this incentive.