And discusses the feasibility of the proposal about transforming the method of bonus distribution from departmental accounting-based method to structural wages-based method, with reference to operation, management and implementation of structural wages. 作者对院科两级核算出台的动因、运行方法、利弊因素进行了讨论,论述了奖金分配方法从单科核算方法演变为结构工资方法的可能性,以及运行的方法、管理系统、实施办法。
Exploration to the establishment of departmental cost accounting system in hospital 对建立医院分科成本核算制度的探讨
The article also introduces measures of improving the performance appraisal system such as departmental budgets, information system and accounting system of the performance, etc. 同时结合实证分析提出了公共支出改革、权责发生制会计制度以及绩效信息系统等完善绩效评价体系的配套措施。