Đăng ký Đăng nhập
Trang chủ Mô hình chi phí vận hành phòng khám 182 lương thế vinh, bệnh viện đại học quốc g...

Tài liệu Mô hình chi phí vận hành phòng khám 182 lương thế vinh, bệnh viện đại học quốc gia hà nội 2014

.PDF
5
29
80

Mô tả:

6 9I…1 E& .H •1G G ‘1 ô & 1*+,ˆ1&¥8.+2$+’& MÔ HÌNH CHI PHÍ VẬN HÀNH PHÒNG KHÁM 182 LƯƠNG THẾ VINH, BỆNH VIỆN ĐẠI HỌC QUỐC GIA HÀ NỘI NĂM 2014 1JX\ÆQ+R¬QJ/RQJ17U²Q7KÌ7KDQK+ÎD2, 1JX\ÆQ7K¬QK7UXQJ11JX\ÆQ%­7ËQK3 7Ï07Ҳ7 1JKLrQFӭXFҳWQJDQJÿѭӧFWLӃQKjQKQKҵPSKkQWtFKFKL SKt YұQ KjQK 3KzQJ NKiP ÿD NKRD  /ѭѫQJ 7KӃ 9LQK %ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝL.ӃWTXҧFKRWKҩ\FiF NKRҧQFKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵF FKLӃP  WLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ[X\rQ FKLӃP &KLSKtFKRYұWWѭ\WӃFKLӃPYjFKL SKtFKRÿҫXWѭFKLӃP&KLSKtFKRPӝWOѭӧWNKiPOj ÿӗQJ&ҫQWKLӃWSKҧLQkQJFDRKuQKҧQKYjWUX\ӅQ WK{QJQKҵPJL~SSKzQJNKiPSKәELӃQYӟLQJѭӡLGkQ 7ӯNKyD&KLSKtYұQKjQKSKzQJNKiP YLӋQFzQtW>@1JX\rQQKkQFKӫ\ӃXGRWKLӃXFiF WK{QJWLQWLQFұ\KD\YLӋFOѭXWUӳFiFWK{QJWLQYӅFKLSKt FKѭDÿѭӧFFKXҭQKyD>@ 7ҥL 9LӋW 1DP PӝW Vӕ QJKLrQ FӭX YӅ FKL SKt YұQ KjQK FѫVӣ\WӃÿmÿѭӧFWKӵFKLӋQWӯFҩSWUXQJѭѫQJÿӃQFҩS[m >@7X\QKLrQVӕOѭӧQJFiFQJKLrQFӭXQj\NK{QJ QKLӅX&ҫQWKLӃWFyQKLӅXKѫQFiFWK{QJWLQYӅFKLSKtYұQ KjQKPӝWFѫVӣ\WӃOjFҫQWKLӃWQKҵPJL~SFiFOmQKÿҥRFѫ VӣYjFiFQKjKRҥFKÿӏQKFKtQKViFKFyFăQFӭÿӇÿѭDUDFiF FKLӃQOѭӧFSKiWWULӇQÿһFELӋWWURQJJLDLÿRҥQWULӇQNKDLWӵ FKӫEӋQKYLӋQQKѭKLӋQQD\ 3KzQJ NKiP ÿD NKRD  /ѭѫQJ 7KӃ 9LQK WUӵF WKXӝF 23(5$7,21$/ &267,1* 02'(/ )25  %ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝL Ĉ+4*+1 OjSKzQJ /821*7+(9,1+ &/,1,&9,(71$0 1$7,21$/ NKiPÿDNKRDWX\ӃQTXұQKX\ӋQF{QJOұSPӟLÿѭӧFWKjQK 81,9(56,7<+263,7$/,1 OұSWӯQăP1JKLrQFӭXÿѭӧFWKӵFKLӋQYӟLPөFWLrX 6800$5< ³3KkQWtFKP{KuQKFKLSKtYұQKjQK3KzQJNKiPÿDNKRD $ FURVVVHFWLRQDO VWXG\ ZDV FRQGXFWHG WR DQDO\]H WKH Ĉ+4*+1QăP´ RSHUDWLRQDOFRVWIRU/XRQJ7KH9LQK&OLQLFV9LHWQDP 1DWLRQDO 8QLYHUVLW\ +RVSLWDO 7KH UHVXOWV VXJJHVWHG WKDW ,,3+ѬѪ1*3+È31*+,Ç1&Ӭ8 FRVW IRU SHUVRQQHO   ZDV SUHGRPLQDQW IROORZLQJ ĈӏDÿLӇPYjWKӡLJLDQQJKLrQFӭX1JKLrQFӭXWLӃQ E\FRVWIRUUHFXUUHQW  &RVWIRUPHGLFDOFRQVXPDEOHV KjQKWӯWKiQJWӟLWKiQJWҥL3KzQJNKiPĈD DFFRXQWHG IRU  RI WRWDO FRVW DQG FRVW IRU FDSLWDO NKRD%ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝLVӕ/ѭѫQJ7KӃ DFFRXQWHG IRU  $YHUDJH FRVW SHU RXWSDWLHQWV ZDV 9LQK7KDQK;XkQ+j1ӝL 3./79  91' ,W LV HVVHQWLDO WR LPSURYH WKH LPDJH DQG ĈӕLWѭӧQJQJKLrQFӭX1JKLrQFӭXÿѭӧFWKӵFKLӋQ FRPPXQLFDWLRQWRZLGHVSUHDGWKHFOLQLFVWRSRSXODWLRQ WUrQÿӕLWѭӧQJOj3./79 .H\ZRUGV&RVWLQJRSHUDWLRQFOLQLF 7KLӃWNӃQJKLrQFӭX0{WҧFҳWQJDQJ&KLSKtFKR YұQKjQK3./79ÿѭӧFWtQKGӵDWUrQTXDQÿLӇPFӫDQJѭӡL ,ĈҺ79Ҩ1Ĉӄ FXQJFҩSGӏFKYө SURYLGHUSHUVSHFWLYH  &iFWK{QJWLQYӅFKLSKtYұQKjQKFyWKӇÿѭӧFVӱGөQJÿӇ 3KѭѫQJSKiSSKkQWtFKFKLSKt ÿiQKJLiKLӋXVXҩWFӫDFiFÿѫQYӏWURQJFѫVӣFKLSKtÿLӅX D.KXQJWKͥLJLDQSKkQWtFKFKLSKt7KӡLJLDQSKkQWtFK WUӏEӋQKKRһFKLӋXVXҩWVӱGөQJQJXӗQOӵFYjSKkQEәQJXӗQ FKLSKtÿѭӧFWtQKWRiQWKHRQăPWjLNKyD OӵFFӫDFѫVӣ>@&iFWK{QJWLQQj\FNJQJÿѭӧFVӱGөQJ E3K˱˯QJSKiSWKXWK̵SV͙OL͏X3KѭѫQJSKiSWKXWKұS WURQJFiFSKkQWtFKFKX\rQVkXQKѭSKkQWtFKFKLSKtOӧLtFK VӕOLӋXKӗLFӭXÿѭӧFiSGөQJWURQJYLӋFWKXWKұSFiFWK{QJ FRVWHIIHFWLYHQHVVDQDO\VLV >@ӢFiFQѭӟFÿDQJSKiWWULӇQ WLQYӅFKLSKt VӕOѭӧQJQJKLrQFӭXQKҵPSKkQWtFKFKLSKtYұQKjQKEӋQK F.ͿWKX̵WWKXWK̵S7әQJTXDQWUtFK[XҩWGӳOLӋXFKLSKt .KRD<'ѭӧFĈ+4XӕFJLD+j1ӝL(PDLOQKORQJVPS#YQXHGXYQĈ7 %ӋQKYLӋQ1ӝLWLӃW7UXQJѭѫQJ 7UXQJѭѫQJĈRjQWKDQKQLrQ&6+ӗ&Kt0LQK 1Jj\QKұQEjL1Jj\SKҧQELӋQ1Jj\GX\ӋWÿăQJ  6ӔTháng 4/2016 Website: yhoccongdong.vn 2016 JOURNAL OF COMMUNITY MEDICINE WӯEiRFiRWjLFKtQKFӫDFiFÿѫQYӏ QӃXFy  G&iFF̭XSK̯QFKLSKtEDRJ͛P &KLSKtÿҫXWѭ&KLSKtFKR[k\GӵQJWKXrQKjFKLSKt PXDVҳPWUDQJWKLӃWEӏ\WӃYjNK{QJSKҧL\WӃ &KLSKtNKҩXKDRKjQJQăP &KLWLrX[KӋVӕNKҩXKDR 7URQJÿy&KLWLrXJLiPXDJLiWKD\WKӃKҥQJPөF  +ӋVӕNKҩXKDRWURQJQJKLrQFӭXQj\iSGөQJ KӋVӕNKҩXSKӭFKӧS WtQKÿӃQOmLVXҩW ÿѭӧFWtQKWRiQWKHR F{QJWKӭF U U Q D UQ    U Q 7URQJÿy QWKӡLJLDQVӱGөQJFӫDKҥQJPөF QKj   WKѭӡQJOjQăPWUDQJWKLӃWEӏWKѭӡQJ  QăP   UOmLVXҩW WKѭӡQJOjWKHR:+2 &KLSKtWKѭӡQJ[X\rQ&KLSKtFKRQKkQVӵ OѭѫQJ WKѭӣQJѭXÿmL FKLSKtPXDYұWWѭ\WӃYjNK{QJSKҧL\WӃ YăQSKzQJSKҭP« FKLSKtÿLӋQQѭӟFLQWHUQHWFKLSKt FKRYұQFKX\ӇQYjÿLOҥLFKLSKtEҧRWUuEҧRGѭӥQJ« ‡Ĉ͙LYͣLFKLSKtWK˱ͥQJ[X\rQ &KLSKtOѭѫQJFiQEӝÿѭӧFѭӟFWtQKWK{QJTXDYLӋF[iF ÿӏQKFKӭFYөWUiFKQKLӋPYjWKӡLJLDQÿyQJJySFKRKRҥW ÿӝQJFӫDFiQEӝYjWKXQKұSFӫDQKkQYLrQÿyWURQJQăP 7KӡL JLDQ ÿyQJ JyS Fy WKӇ WKX WKұS WK{QJ TXD SKӓQJ YҩQ KRһFTXDQViWWKӵFKLӋQ7KXQKұSFyWKӇÿROѭӡQJEDRJӗP OѭѫQJWKѭӣQJSKөFҩSEӗLGѭӥQJWăQJWKrP« &KLSKtYұWWѭWLrXKDRÿѭӧFѭӟFWtQKWK{QJTXDOLӋWNr FiFORҥLYұWWѭWLrXKDRÿmVӱGөQJVӕOѭӧQJYjJLiPXDWӯQJ ORҥLWKHRWӯQJSKzQJ&KLSKtQj\FyWKӇѭӟFWtQKWK{QJTXD YLӋFSKӓQJYҩQKRһFKӗLFӭXVӕOLӋX ‡7͝QJFKLSKt FKLSKtÿ̯XW˱FKLSKtWK˱ͥQJ[X\rQ ĈLӅXFKӍQKFKLSKt ĈӇÿLӅXFKӍQKJLiWUӏFKLSKtYӅFQJWKӡLÿLӇPQăP FKӍVӕJLiWLrXGQJ &3, ÿѭӧFVӱGөQJWKHRF{QJWKӭF <% <3 &3,%&3,3 7URQJÿy<% JLiWUӏFӫDQăPFѫVӣ  <3 JLiWUӏFӫDQăPWKӵFKLӋQKRҥWÿӝQJ PXDVҳPWUDQJ WKLӃWEӏ &3,% JLiWUӏ&3,FӫDQăPFѫVӣ  &3,3 JLiWUӏ&3,FӫDQăPWKӵFKLӋQ ;ӱOêYjSKkQWtFKVӕOLӋX ĈӕLYӟLFiFVӕOLӋXFKLSKtWKXWKұSÿѭӧFFiFVӕOLӋXQj\ ÿѭӧF[ӱOêYjOjPVҥFKVDXÿyÿѭӧFQKұSYjSKkQWtFKEҵQJ SKҫQPӅP([FHO7KӕQJNrP{WҧFKRELӃQÿӏQKOѭӧQJ WUXQJEuQKWUXQJYӏÿӝOӋFKFKXҭQWӭSKkQYӏ YjELӃQÿӏQK WtQK WҫQVӕWӹOӋ ÿѭӧFVӱGөQJ ,,,.ӂ748Ҧ1*+,Ç1&Ӭ8 %̫QJ7K{QJWLQFKXQJFͯDSKzQJNKiPQăP 7K{QJWLQ 6ӕOѭӧQJ.KRDSKzQJ 6ӕOѭӧQJQKkQYLrQ 6ӕOѭӧQJJLѭӡQJEӋQKQӝLWU~ 6ӕOѭӧWÿLӅXWUӏQӝLWU~QăP 6ӕOѭӧWÿLӅXWUӏQJRҥLWU~QăP ‡6ӕOѭӧWEӋQKQKkQVӱGөQJEҧRKLӇP\WӃ ‡6ӕOѭӧWEӋQKQKkQWӵFKLWUҧ 6ӕOѭӧWQJѭӡLNKiPVӭFNKӓHÿӏQKNǤ 6ӕOѭӧQJ         3KzQJNKiPĈDNKRD/ѭѫQJ7KӃ9LQK%ӋQKYLӋQ ĈҥLKӑF4XӕFJLD+j1ӝLWURQJQăPFyWәQJFӝQJ SKzQJEDQFKӭFQăQJYjFKX\rQP{QYӟLWәQJVӕOѭӧQJQKkQ YLrQFѫKӳXOj FQJYӟLFiQEӝNLrPQKLӋPWӯ.KRD< 'ѭӧFĈҥLKӑF4XӕFJLD+j1ӝL 3KzQJNKiPGRFKѭDWULӇQ NKDLGӏFKYөQӝLWU~QrQVӕOѭӧWEӋQKQKkQQӝLWU~Oj6ӕ OѭӧWEӋQKQKkQQJRҥLWU~OjWURQJÿyFyOѭӧWOj EӋQKQKkQVӱGөQJEҧRKLӇP\WӃ %+<7 YjOjEӋQK QKkQVӱGөQJGӏFKYөYjWӵFKLWUҧ3KzQJNKiPFNJQJWULӇQ NKDLNKiPVӭFNKӓHÿӏQKNǤFKRQKLӅXÿӕLWѭӧQJYӟLWәQJVӕ ÿӕLWѭӧQJOjOѭӧW %L͋Xÿ͛7͑WU͕QJFKLSKtY̵QKjQKSKzQJNKiP /79QăP    1KkQOӵF 7KXӕFYjYұWWѭ\WӃ &KLSKtÿҫXWѭ &KLSKtWKѭӡQJ[X\rQ  &iFNKRҧQFKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵF FKLӃP WLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ [X\rQ FKLӃP &KLSKtFKRYұWWѭ\WӃFKLӃP YjFKLSKtFKRÿҫXWѭFKLӃP %̫QJ&iFNKR̫QFKLFͯDSKzQJNKiPQăP 7K{QJWLQ 1KkQOӵF 7KXӕF 9ұWWѭ\WӃ 9ұQKjQK .KҩXKDRQKjӣ 6ӕWLӅQ      7ӹOӋ       6ӔTháng 4/2016 Website: yhoccongdong.vn  9I…1 6 E& .H •1G G ‘1 ô & 1*+,ˆ1&¥8.+2$+’& 6ӕWLӅQ 7K{QJWLQ 7UDQJWKLӃWEӏ 7әQJFKL &KLSKtOѭӧWNKiP EDRJӗPFKLÿҫXWѭ &KLSKtOѭӧWNKiP NK{QJ EDRJӗPFKLÿҫXWѭ 7ӹOӋ      %̫QJ&KLSKtWUrQÿ˯QY͓V̫QSḴP   3KzQJ 7әQJFKLFӫDSKzQJNKiPWURQJQăPOjKѫQWӹ ÿӗQJWURQJÿyFKLFKRQKkQOӵFOjKѫQWӹÿӗQJFKLFKR WKXӕFJҫQWULӋXÿӗQJFKLFKRYұWWѭ\WӃJҫQWULӋX FKLFKRFiFFKLSKtYұQKjQKKѫQWӹÿӗQJFKLFKRNKҩX KDRQKjӣOjJҫQWULӋXYjFKLFKRWUDQJWKLӃWEӏKѫQ WULӋXÿӗQJ&KLSKtFKRPӝWOѭӧWNKiP EDRJӗPFKLSKtÿҫX Wѭ  Oj  ÿӗQJ WURQJ NKL FKL SKtOѭӧW NKiP NK{QJ EDRJӗPFKLSKtÿҫXWѭ OjÿӗQJ %̫QJ&KLSKtSKkQE͝WKHRFiFWUXQJWkPFKLSKtWU͹FWL͇S 7K{QJWLQ WLӃS ÿӃQ Oj FKL SKt FKR SKzQJ 5ăQJ KjP PһW YӟL  WULӋXÿӗQJ±FKLӃP YjSKzQJ&KҭQÿRiQKuQKҧQK  &KLSKtFKRSKzQJ3KөVҧQ JҫQWULӋXÿӗQJ ±FKLӃP YjFKLSKtFKRSKzQJ<KӑFFәWUX\ӅQ  WULӋXÿӗQJ±FKLӃP OjFKLӃPWӹOӋtWQKҩW 3KzQJ1ӝL ĈѫQYӏ 6ӕOѭӧWNKiP /ѭӧQJ &KLSKt VҧQSKҭP ÿѫQYӏVҧQ ѭӟFWtQK SKҭP  Ѿ 6ӕOѭӧWNKiP  Ѿ 3KzQJ6ҧQ 6ӕOѭӧWNKiP  Ѿ 3KzQJ0ҳW 6ӕOѭӧWNKiP  Ѿ 3KzQJ7DL0NJL 6ӕOѭӧWNKiP +ӑQJ  Ѿ 3KzQJ5ăQJ +jP0һW 6ӕOѭӧWNKiP  Ѿ 6ӕOѭӧWNKiP  Ѿ 6ӕ[pW QJKLӋP  Ѿ 3KzQJ1JRҥL 6ӕWLӅQ 7ӹOӋ  3KzQJ1ӝL Ѿ  3KzQJ1JRҥL Ѿ  3KzQJ6ҧQ Ѿ  3KzQJ7KăP GzFKӭFQăQJ 3KzQJ0ҳW Ѿ  3KzQJ;pW QJKLӋP 3KzQJ7DL0NJL+ӑQJ Ѿ  3KzQJ&KҭQ ÿRiQKuQKҧQK 6ӕSKLPFKөS  Ѿ 3KzQJ5ăQJ+jP0һW Ѿ  3KzQJ1ӝLVRL 6ӕOѭӧWNKiP  Ѿ 3KzQJ7KăPGzFKӭFQăQJ Ѿ  3KzQJ;pWQJKLӋP Ѿ  3KzQJ<KӑF FәWUX\ӅQ 6ӕOѭӧWNKiP  Ѿ 3KzQJ&KҭQÿRiQKuQKҧQK Ѿ  .ӃWTXҧFKRWKҩ\FKLSKtWUrQPӝWÿѫQYӏVҧQSKҭPӣ FiFNKRDSKzQJ1KyPQJKLrQFӭXWLӃQKjQKWtQKWRiQGӵD 3KzQJ1ӝLVRL Ѿ  WUrQ Vӕ OѭӧW Vӱ GөQJ GӏFK Yө Yj Fy ÿLӅX FKӍQK YӟL NKiP VӭF NKӓH ÿӏQK NǤ PӛL OѭӧW NKiP VӭF NKӓH ÿӏQK NǤ Fy 3KzQJ<KӑFFәWUX\ӅQ Ѿ  F{QJVXҩWWѭѫQJÿѭѫQJYӟLPӛLOѭӧWVӱGөQJGӏFKYө WK{QJWKѭӡQJ .ӃWTXҧFKRWKҩ\FKLSKtÿѫQYӏFKRPӛL 7әQJ Ѿ  VҧQSKҭPFDRQKҩWӣSKzQJ<KӑFFәWUX\ӅQYӟLJҫQ WULӋXOѭӧWNKiP7LӃSÿӃQOjSKzQJ1ӝLVRLYӟLQJKuQ .ӃW TXҧ FKR WKҩ\ FKL SKt FKR SKzQJ ;pW QJKLӋP Oj ÿӗQJYjSKzQJ&KҭQÿRiQKuQKҧQKYӟLQJKuQÿӗQJ FKLӃPQKLӅXQKҩWYӟLJҫQWULӋXÿӗQJ FKLӃP  3KzQJ1ӝLFyFKLSKttWQKҩWYӟLQJKuQÿӗQJOѭӧWNKiP  6ӔTháng 4/2016 Website: yhoccongdong.vn JOURNAL OF COMMUNITY MEDICINE 2016 7ӹWUӑQJSKkQEәFKLSKtWKHRFiFFҩXSKҫQӣPӝWVӕ WUҥP\WӃ[mFNJQJFKRWKҩ\WӹWUӑQJFKLSKtFKRQKkQOӵFFNJQJ FKLӃPSKҫQOӟQ  WLӃSÿӃQOjFKLSKtWKXӕFYjYұWWѭ SKzQJÿѭӧFWKӇKLӋQWURQJEҧQJVDX \WӃ  FKLSKtFKRPәWLӇXSKүXFKӍFKLӃPSKҫQQKӓ %̫QJ7ͽWU͕QJFKLSKtFͯDWͳQJF̭XSK̯Qÿ͙LYͣLP͡W  .K{QJFyVӵNKiFELӋWQKLӅXYӅWӹWUӑQJFKLSKtJLӳD V͙SKzQJ  Q{QJWK{QWKjQKWKӏYjPLӅQQ~L>@ .ӃWTXҧFNJQJFKRWKҩ\FKLSKtFKRPӝWOѭӧWNKiP EDR 3KzQJ 1KkQOӵF 9ұWWѭ\WӃ 9ұQKjQK ĈҫXWѭ JӗP FKL SKt ÿҫX Wѭ  Oj  ÿӗQJ WURQJ NKL FKL SKt     OѭӧW NKiP NK{QJ EDR JӗP FKL SKt ÿҫX Wѭ  Oj  3KzQJ1ӝL ÿӗQJ.KLVRViQKYӟLFiFQJKLrQFӭXWUѭӟFÿyEҧQJFKR WKҩ\FKLSKtQj\YүQFzQӣPӭFFDRVRYӟLFiFEӋQKYLӋQ     3KzQJ1JRҥL WX\ӃQTXұQKX\ӋQNKiFĈLӅXQj\FyWKӇGRSKzQJNKiP PӟLWKjQKOұSVӕOѭӧQJEӋQKQKkQÿӃQNKiPFzQtWGRÿy 3KzQJ0ҳW     SKzQJNKiPOjPYLӋFGѭӟLWҧL9LӋFWUX\ӅQWK{QJQkQJFDR KuQKҧQKFӫDEӋQKYLӋQYjJL~SQJѭӡLGkQFyWKӇELӃWÿӃQ 3KzQJ5ăQJ     KjPPһW EӋQKYLӋQQKLӅXKѫQOjYLӋFFҫQWKLӃWQKҵPJySSKҫQJL~S WăQJVӕOѭӧWEӋQKQKkQÿӃQNKiPWҥLSKzQJNKiP 3KzQJ;pW     .ӃWTXҧFKRWKҩ\FKLSKtFKRSKzQJ;pWQJKLӋPOjFKLӃP QJKLӋP QKLӅXQKҩWYӟLJҫQWULӋXÿӗQJ FKLӃP WLӃSÿӃQOj 3KzQJ&KҭQ FKLSKtFKRSKzQJ5ăQJKjPPһW YӟLWULӋXÿӗQJ±FKLӃP ÿRiQKuQK     ҧQK  YjSKzQJ&KҭQÿRiQKuQKҧQK  &KLSKtFKR SKzQJ3Kө6ҧQ JҫQWULӋXÿӗQJ±FKLӃP YjFKLSKt FKRSKzQJ<KӑFFәWUX\ӅQ WULӋXÿӗQJ±FKLӃP  ,9%¬1/8Ұ1 7әQJFKLFӫDSKzQJ.KiPWURQJQăPOjKѫQWӹ OjFKLӃPWӹOӋtWQKҩW6RViQKYӟLPӝWVӕQJKLrQFӭXNKiF ÿӗQJWURQJÿyFKLFKRQKkQOӵFOjKѫQWӹÿӗQJFKLFKR QJKLrQFӭXWҥL%ӋQKYLӋQKX\ӋQ%D9uFKRWKҩ\NKRD1ӝL WKXӕFJҫQWULӋXÿӗQJFKLFKRYұWWѭ\WӃJҫQWULӋX WәQJ KӧS Yj NKRD 6ҧQ FKLӃP FҩX SKҫQ QKLӅX QKҩW FKLӃP FKLFKRFiFFKLSKtYұQKjQKKѫQWӹÿӗQJFKLFKRNKҩX WѭѫQJӭQJOjYj WLӃSÿӃQOjNKRD1KLYjNKRD KDRQKjӣOjJҫQWULӋXYjFKLFKRWUDQJWKLӃWEӏKѫQ +ӗLVӭFFҩSFӭX  WKҩSQKҩWOjEӝSKұQ;4XDQJYj WULӋXÿӗQJ&KLSKtFKRPӝWOѭӧWNKiP EDRJӗPFKLSKtÿҫX ;pWQJKLӋP FKLӃP >@0ӝWQJKLrQFӭXNKiFӣ.HQ\D Wѭ OjÿӗQJWURQJNKLFKLSKtOѭӧWNKiP NK{QJEDR FNJQJFKRWKҩ\NKRD1KLYjNKRD6ҧQFKLӃPWӹWUӑQJOӟQQKҩW JӗPFKLSKtÿҫXWѭ OjÿӗQJ&yWKӇWKҩ\FiFNKRҧQ WURQJWәQJFKLSKt>@.ӃWTXҧQJKLrQFӭXQj\FyWKӇOtJLҧL FKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵF FKLӃP  GR SKzQJ NKiP PӟL ÿѭӧF WKjQK OұS GR ÿy FiF KҥQJ PөF WLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ[X\rQ FKLӃP ÿҫXWѭÿѭӧFWұSWUXQJFKRSKzQJ;pWQJKLӋPSKzQJ5ăQJ  &KLSKtFKRYұWWѭ\WӃFKLӃPYjFKLSKtFKR KjPPһWYjSKzQJ&KҭQÿRiQKuQKҧQKGүQWӟLFKLSKtNKҩX ÿҫXWѭFKLӃP.ӃWTXҧQj\WѭѫQJÿѭѫQJNKLVRViQKYӟL KDRFNJQJWăQJOrQ7URQJNKLÿyFiFSKzQJNKiFÿѭӧFWUDQJ FiFEӋQKYLӋQNKiFWҥL9LӋW1DPYjWUrQWKӃJLӟL1JKLrQFӭX EӏFiFWUDQJWKLӃWEӏFѫEҧQNK{QJWӕQQKLӅXFKLSKtGRÿy FӫD$-0LOOVYjFӝQJVӵ  WҥL0DODZLWҥLFiFEӋQKYLӋQ FKLӃPWӹWUӑQJQKӓWURQJWәQJFKLFӫDSKzQJNKiP .ӃWTXҧEҧQJFKRWKҩ\FKLSKtWUrQPӝWÿѫQYӏVҧQ KX\ӋQFKRWKҩ\FKLSKtFKRGѭӧFSKҭPFKLӃPWӹOӋFDRQKҩW WLӃSÿӃQOjQKkQOӵF  YjYұWWѭ\WӃ  >@ SKҭPӣFiFNKRDSKzQJ1KyPQJKLrQFӭXWLӃQKjQKWtQK 1JKLrQFӭXFӫD7VROPRQJHUHO7VLODDMDY  WҥL3KLOLSSLQH WRiQGӵDWUrQVӕOѭӧWVӱGөQJGӏFKYөYjFyÿLӅXFKӍQKYӟL FKRWKҩ\WҥLEӋQKYLӋQF{QJOұSFKLSKtFKRQKkQOӵFOj NKiPVӭFNKӓHÿӏQKNǤ PӛLOѭӧWNKiPVӭFNKӓHÿӏQKNǤ WәQJFKLSKtWLӃSÿӃQOjFKLSKtFKRWKXӕFPHQYjYұWWѭ\WӃ FyF{QJVXҩWWѭѫQJÿѭѫQJYӟLPӛLOѭӧWVӱGөQJGӏFK FKLӃP7ҥLFiFEӋQKYLӋQWѭQKkQFKLSKtFKRQKkQOӵF YөWK{QJWKѭӡQJ .ӃWTXҧFKRWKҩ\FKLSKtÿѫQYӏFKRPӛL FNJQJOӟQQKҩW FKLӃPNKRҧQJ WLӃSÿӃQOjWKXӕFPHQ VҧQSKҭPFDRQKҩWӣSKzQJ<KӑFFәWUX\ӅQYӟLJҫQ YjYұWWѭ\WӃ  >@1JKLrQFӭXFӫD+RjQJ9ăQ0LQK WULӋXOѭӧWNKiP7LӃSÿӃQOjSKzQJ1ӝLVRLYӟLQJKuQ YjFӝQJVӵ  FKRWKҩ\SKҫQOӟQFKLSKtGjQKFKRQKkQ ÿӗQJYjSKzQJ&KҭQÿRiQKuQKҧQKYӟLQJKuQÿӗQJ VӵWURQJNKLFKLSKtFKRQKjFӱDYjWUDQJWKLӃWEӏFKӍFKLӃP 3KzQJ1ӝLFyFKLSKttWQKҩWYӟLQJKuQÿӗQJOѭӧWNKiP WӹWUӑQJQKӓ>@0ӝWQJKLrQFӭXNKiFFӫDWiFJLҧ+RjQJ ĈLӅXQj\FyWKӇGRSKzQJ<KӑFFәWUX\ӅQPӟLÿѭӧFWKjQK 9ăQ0LQKYjFӝQJVӵ  NKLSKkQWtFKFKLSKtYұQKjQK OұS WURQJ JLDL ÿRҥQ FXӕL QăP  GR ÿy OѭӧQJ NKiFK 6ӔTháng 4/2016 Website: yhoccongdong.vn  6 9I…1 E& .H •1G G ‘1 ô & 1*+,ˆ1&¥8.+2$+’& ÿӗQJWURQJÿySKҫQOӟQFKLFKRQKkQOӵF  FKLFKRYұQ KjQK  WKXӕF  YjNKҩXKDRQKjӣ   &KLSKtFKRSKzQJ;pWQJKLӋPFKLӃPWӹWUӑQJOӟQQKҩW  WLӃSÿӃQOjSKzQJ5ăQJKjPPһW  ËWQKҩWOj SKzQJ6ҧQYj<KӑFFәWUX\ӅQYӟL 3KzQJNKiP1ӝLFyFKLSKtÿѫQYӏWKҩSQKҩWYӟL ÿӗQJÿѫQYӏVҧQSKҭP3KzQJ<KӑFFәWUX\ӅQFyFKLSKtÿѫQ 9.ӂ7/8Ұ1 7әQJFKLFӫDSKzQJ.KiPWURQJQăPOj YӏFDRQKiWYӟLÿӗQJÿѫQYӏVҧQSKҭP KjQJWURQJEiRFiRWKӕQJNrFXӕLQăPFzQtWWăQJFKLSKt FKRSKzQJ7URQJNKLÿyQJѭӡLVӱGөQJGӏFKYөӣ3KzQJ NKiPFKӫ\ӃXOjVLQKYLrQFiQEӝĈ+4*+1YjQJѭӡLGkQ YQJ [XQJ TXDQK YӟL GӏFK Yө FKӫ \ӃX Oj NKiP 1ӝL WәQJ KӧSGRÿyFKLSKtÿѫQYӏӣSKzQJQj\OjWKҩSQKҩW 7¬,/,ӊ87+$0.+Ҧ2 1JX\ӉQ9ăQ7KӡL  &KLSKtKRҥWÿӝQJ%ӋQKYLӋQKX\ӋQ%D9uQăP.KyDOXұQĈҥLKӑF<+j1ӝL 7$GDPDQG'%(YDQV  'HWHUPLQDQWVRIYDULDWLRQLQWKHFRVWRILQSDWLHQWVWD\VYHUVXVRXWSDWLHQWYLVLWVLQ KRVSLWDOVDPXOWLFRXQWU\DQDO\VLV6RF6FL0HG  WU 7$GDP'%(YDQVDQG&-0XUUD\  (FRQRPHWULFHVWLPDWLRQRIFRXQWU\VSHFL¿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¿DQG0DOLQGLSXEOLFKRVSLWDOVLQ.HQ\D$IU- +HDOWK6FL  WU $-0LOOV-.DSDODPXODDQG6&KLVLPEL  7KHFRVWRIWKHGLVWULFWKRVSLWDODFDVHVWXG\LQ0DODZL%XOO:RUOG +HDOWK2UJDQ  WU +90LQKHWDO  &RVWLQJRIFOLQLFDOVHUYLFHVLQUXUDOGLVWULFWKRVSLWDOVLQQRUWKHUQ9LHWQDP,QW-+HDOWK3ODQQ 0DQDJH  WU +90LQKHWDO  &RVWLQJRIFRPPXQHKHDOWKVWDWLRQYLVLWVIRUSURYLGHUSD\PHQWUHIRUPLQ9LHWQDP*ORE 3XEOLF+HDOWK6XSSSOWU6 2ODYH0HWDO  8QLWFRVWDQG¿QDQFLDODQDO\VLVIRUWKHKRVSLWDOGH$EULOLQ%ROLYLD%HWKHVGD6PDOO$SSOLHG 5HVHDUFK5HSRUW1R$EW$VVRFLDWHV,QF 7VROPRQJHUHO7VLODDMDY  &RVWLQJVWXG\IRUVHOHFWHGKRVSLWDOVLQWKH3KLOLSSLQHV3KLOLSSLQHV  6ӔTháng 4/2016 Website: yhoccongdong.vn
- Xem thêm -

Tài liệu liên quan