公立医院以公益性为导向的补偿机制研究-会计专业论文.docx

上海交通大学 M 上海交通大学 MPAcc 学位论文 公立医院以公益性为导向的补偿机制研究 万方数据 万方数据 Public hospitals with public welfare oriented compensation mechanism research ABSTRACT In China，all public hospital are run by the state. And they should hold the principle of public service and not-for-profit.But in todays society, medical treatment is difficult, expensive medical treatment, but the increasing demands. In the eyes of many people in public hospitals are gradually losing its public welfare. Many hospital managers talk about such issues, however, most of this comes down to the government medical service charges pricing unreasonable compensation mechanism is not in place, the public hospitals are often difficult to balance the social responsibility, the development of this patient safety and hospital survival The relationship between the three. Chinas medical separation reform explore paths around a lot, but the reform of the yaoyangyi little effect. Start from the premise of medical separation of 12 of the Shanghai municipal general hospitals of their financial data, cost accounting data and internal performance data analysis. In-depth study of the financial assistance of the Government of the large public hospitals, costing, performance appraisal, the compensation made by the hospitals to provide medical services and medicines income compensation and other aspects of the problem, try to establish a national nonprofit public hospitals oriented compensation mechanisms. The main contents are as follows: the first part of the introduction introduces the research background, the purpose and significance of research methods and the basic structure and the innovation of this study. The main disadvantage of the second part of the study of large public hospital compensation mechanism, as well as the impact of the mechanism of the hospital medical behavior and internal incentive compensation mechanism of simultaneous contrast of public hospitals abroad on the current compensation mechanism. The third