医院全成本核算奖金制度和工作量奖金制度的比较研究

摘要

主要对全成本核算以及基于萧庆伦教授提出的以资源投入为基础的相对价值比率的工作量奖金制度进行比较研究,有助于分析全成本核算在施行过程中存在的问题.阐述以资源投入为基础的相对价值比率的工作量奖金制度的施行方法,并提出基于以资源投入为基础的相对价值比率的工作量奖金制度将是未来医院改革的方向.%Total cost accounting and the workload bonus system is comparatively studied based on RBRVS put forward by professor Xiao Qinglun to analyze the problems of total cost accounting in the implementation process. RBRVS workload bonus system implementation method is expounded. And the workload bonus system based on the RBRVS will be the future reform direction of the hospital.