战略成本管理视角下大型公立医院医改转型——来自A医院推广多学科协作诊疗的案例

发布时间：2018-01-30 14:41

本文关键词： 战略成本管理大型公立医院多学科协作诊疗分级诊疗　出处：《会计之友》2017年13期 　论文类型：期刊论文

【摘要】：战略成本管理理论认为组织应该持续地检测内外部各种事件和趋势,在必要时做出及时调整,从而取得持续竞争优势,这恰好可作为当下大型公立医院医改转型的理论基础之一。从战略成本管理视角,用SWOT、价值链分析等方法,分析了案例医院主动适应分级诊疗等医改政策,"以病人为中心"推广多学科协作诊疗、剔除非增值活动及基于长期战略目标进行项目定价和绩效分配的过程。该案例既符合大型公立医院发挥急危重症和疑难病症诊疗骨干作用的定位,也例证了医院顺应医改形势、准确把握病人为中心的价值基础,才是大型公立医院取得真正核心竞争力的关键,可为当前公立医院改革提供实践借鉴。
[Abstract]:Strategic cost management theory believes that organizations should continuously detect internal and external events and trends and make timely adjustments when necessary to achieve sustainable competitive advantage. From the perspective of strategic cost management, SWOT, value chain analysis and other methods. This paper analyzes the active adaptation of the case hospital to the medical reform policy such as grading diagnosis and treatment, and popularizes the multi-disciplinary cooperative diagnosis and treatment by taking the patient as the center. Excluding non-value-added activities and the process of project pricing and performance allocation based on long-term strategic objectives, this case is in line with the positioning of large public hospitals to play the role of backbone in the diagnosis and treatment of critical and difficult diseases. It also exemplifies the fact that hospitals conform to the situation of medical reform and accurately grasp the value basis of patient-centered, which is the key for large public hospitals to achieve real core competitiveness, and can provide practical reference for the current reform of public hospitals.
【作者单位】：广东省人民医院（广东省医学科学院）;
【分类号】：R197.322
【正文快照】： 一、引言战略成本管理理论认为组织应该持续地检测内外部各种事件和趋势,以便在必要时做出及时调整,从而取得持续竞争优势[1]。2016年8月全国卫生与健康大会在北京举行,习近平总书记提出:把人民健康放在优先发展的战略地位,同时把“分级诊疗”制度作为“大力推进基本医疗卫生

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