王明丽 吴丹

    [摘要] 绩效管理与成本核算是现代公立医院经济管理的基础与根基，作为具公益性职能的公立医院，需不断强化绩效管理与成本核算综合体系的构建与完善，优化有限医疗资源配置与运行效率，提升综合竞争力，实现健康可持续发展的良性目标与战略。本文从公立医院绩效管理与成本核算互为关系与运营综合体系的内涵与构建;体系设计与创新发展;效能价值与实施路径;风险防控与综合体系层级信息传递及共享制度完善与建立等多个层面与视角剖析研讨，旨在推动当今公立医院形成契合时代特点的绩效管理与成本核算综合体系机制的建立与形成提供参考与经验借鉴。

    [关键词] 公立医院;绩效管理;成本核算;体系构建运营途径

    [中图分类号] R197.322 ? ? ? ? ?[文献标识码] A ? ? ? ? ?[文章编号] 1673-7210(2020)08(c)-0126-04

    Research and analysis on the construction of the comprehensive system of performance management and cost accounting in public hospitals

    WANG Mingli ? WU Dan

    Department of Accounting， the Second Affiliated Hospital of Inner Mongolia Medical University， Inner Mongolia Autonomous Region， Hohhot ? 010050， China

    [Abstract] Performance management and cost accounting are the basis and foundation of modern public hospital economic management. As a public hospital with public welfare functions， it is necessary to continuously strengthen the construction and improvement of a comprehensive system of performance management and cost accounting ......