CAJ | 학술논문

通过对全成本核算奖金制度与以资源投入为基础的相对价值比率的工作量、服务质量奖金制度进行对比研究，分析全成本核算奖金制度在实行过程中存在的问题及工作量奖金制度的优势。并阐述工作量、服务质量奖金制度的实行方法，指出其3个方面的突破：一是改变了以往按收分配、多收多得的逐利倾向，更好地体现了多劳多得、优劳优得；二是体现不同岗位的工作特点和性质，激励点更准确，更加体现了医务人员的劳动价值并调动其积极性；三是体现了院前急救事业的公益性质，符合医药卫生体制改革精神。
통과대전성본핵산장금제도여이자원투입위기출적상대개치비솔적공작량、복무질량장금제도진행대비연구，분석전성본핵산장금제도재실행과정중존재적문제급공작량장금제도적우세。병천술공작량、복무질량장금제도적실행방법，지출기3개방면적돌파：일시개변료이왕안수분배、다수다득적축리경향，경호지체현료다로다득、우로우득；이시체현불동강위적공작특점화성질，격려점경준학，경가체현료의무인원적노동개치병조동기적겁성；삼시체현료원전급구사업적공익성질，부합의약위생체제개혁정신。
The advantage of the workload bonus system and problems of the full cost accounting bonus system were analyzed according to the comparison of full cost accounting bonus system and RBRVS. The implementing method of bonus system based on workload and quality of service was introduced. The bonus system has three advantages which can be described as the trend of bonus allocation only based on operating income has been changed, the variety of job feature has been considered and the public goods nature of pre-hospital system has been reflected. The bonus system will be the future direction of the reform of pre-hospital system.