sl公立医院大型医疗设备投资效益考核体系构建研究工商管理专业论文.docxVIP

Title：Research Title：Research on Construction of Investment Benefit Evaluation System of Large Medical Equipment in SL Public Hospital Professional Fields：Master of Professional Accounting Applicant：Cuicui Yu Supervisor：Associate Professor Guang Gu ABSTRACT Chinas health system reform is deepening in the unceasing and the medical service market is grad叫ly opening up，SO the competition between hospitals has been caught in a white hot state，the survival and development of public hospitals have encountered a bottleneck．Medical care is an industry,under the environment of socialist market economy, there is also a market and has belongs to own the market mechanism．But because of public hospitals is subject to government control，it is special and cannot be fully market-oriented， and its first consideration is the social public welfare，followed in order to emphasize its earnings．In such a grim situation，the leadership of the public hospital has a profound understanding about the importance of management efficiency,through the effective allocation of fixed assets，the efficient use of material consumption,the reasonable saving of the medical expenses and the active integration of circulating fund to seek a way out for the development of the hospital．More than half of the hospital’S fixed assets are specialized medical equipment,and some of the hospital’S special medical equipment,even as high as 80％，SO specialized medical equipment has a pivotal position in the hospital resources．Then， the public hospital wants to benefit from the management,the first measures is to manage the medical equipment nicely．However，the unexpected is that the management of medical equipment in pubic hospitals in China is not enough attention in recent years，especially for the large medical equipment accounting for more than 70％of the medical equipment．The scientific management of large medical equipment，SO as to maximize the benefits，it is an urgent task for the development of public hospital．The