CAJ | 학술논문

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。
본문분석료“성본핵산、결여제성”장금분배방안존재적폐단，제출료이공작량위기출，측중수공조작、치료수입，격려급진수주，고려의난위중수치，대공작량채용계제핵산적장금분배신모식。통과모의원일년다적실천，탐토의원장금분배제도개혁상관문제。
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.