【摘要】 近年来，在医院内部实行的两级综合目标管理责任制，对推动医院各项工作的全面发展起到了积极的促进作用，但其负面效应也不可低估。我们对此项工作目前所面临的一些问题提出了思考与对策，特别是对奖金的核算和分配模式不尽合理之处提出一种调整核算和分配结构的模式，以“效益优先、兼顾公平”为原则，旨在不断完善运行机制，加强宏观管理，进一步增强职工队伍的凝聚力，使医院的各项改革循序渐进地健康发展。更多还原

【Abstract】 In recent years, the two level responsibility system of comprehensive management by objectives conducted in hospitals has played an active role for propelling all round development of hospital work, but the negative effects should not be underestimated. Facing the problems, this essay proposed some ideas and strategies. Particularly against the non reasonable parts of compensation accounting, an adjusted accounting formula was recommended to follow the principle of ‘effectiveness preferred and equality considered’, to improve internal operation and hospital wide management, to further strengthen unity of workforce, and to make hospital reforms develop continuously in a healthy way.更多还原