Objective To design an effective performance system for the military hospital which had diver-sified personnel striations.Methods A new performance system that one must be adapt for the reform combined with the territorial characteristics.Hence, a performance system for the military hospital is illustrated in this arti-cle.Results The salary can be divided into dominant and recessive salary.The dominant salary meant material stimulation, which including basic wages and bonus.That was called “Double Performance Mode”.Implementa-tion of the means was the total budget, target management, comprehensive evaluation and accounting classification. The recessive salary mainly was the non -material incentive, which included the work environment, development opportunities, organizational culture, and so on.Through these improvements can increase a sense of belonging and improve enthusiasm for the employees.Conclusion It was said that suiting our measures to differing conditions in terms of locality, time, issue and people involved in.With the principle of open, fair and impartial, we should take measures adapted to local conditions and information -based so as to improve our work.

医院成本控制是指一定时期内根据不同医疗服务项目的消耗,归集医疗服务支出、考核成本计划完成情况的一种经济管理活动.成本控制是医院经营管理的重要内容和手段,贯穿于医疗服务活动的全过程[1].医院成本控制的研究起始于20世纪50年代的成本函数研究[2],后来包括DRG[3]、作业成本法[4]、战略成本管理法[5]、工业工程管理法等[6]相继被引入医院成本控制领域.新医改方案明确提出了公立医院要"严格预算和收支管理,加强成本核算与控制".目前,随着医改进入深水区,如何把改革要求落实到医院的实际工作中去,更好地实现两个效益,需要研究出具体操作方法.近两年来,我院以实施全成本核算、深化绩效管理改革为切入点,探索成本控制的方法.

Objective To analyze the influence of medicaments and consumables income on the management of clinical departments. Method The retrospective analysis was used and combined efficiency index and income- expenses to analyze inner relationship within cost- volume- profit. Result The income of medicament was with low profits and high cost rate,which caused the decline of the net income of the clinical departments. Income and expenses of medical material had a closely relationship with efficiency index. Conclusions The clinical departments should pay attention to the clinical efficiency index with tightening cost control,ameliorating the income structure,and promoting the management efficiency,to improve the business profits and social benefits.

<正>精细化管理是医院引入先进的管理理念和管理技术,对医院服务和运营过程的管理。精细化管理强调"精益求精,认真做事、追求最好"。近年来,我院积极探索和实践精细化管理的新方法,在推行全成本核算和绩效管理实践中,积极探索低成本、高效率的管理模式〔1〕,努力实现医院从数量规