This article analyzed the disadvantage of the bonus allocation scheme "cost accounting and balance commission" and proposed a stepped accounting bonus allocation scheme based on workload, which focused on manual operation and treatment revenue and encouraged emergency admission and treatment on difficult and severe diseases. Discuss relevant issues of the reform on hospital bonus allocation through a year's practice in some hospital.%本文分析了“成本核算、结余提成”奖金分配方案存在的弊端,提出了以工作量为基础,侧重手工操作、治疗收入,激励急诊收住,鼓励疑难危重收治,对工作量采用阶梯核算的奖金分配新模式。通过某医院一年多的实践,探讨医院奖金分配制度改革相关问题。
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