不同医疗联合体形式对医疗机构财务管理的影响探索
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摘要
通过分析不同医疗联合体形式对机构财务管理的影响程度发现:松散型医疗联合体对机构财务管理的影响最小,半紧密型影响较大,紧密型影响最大。不同医疗联合体形式对机构财务管理的影响范围主要包括财务管理组织架构、财务管理制度、预算管理、收入管理、成本管理、资金管理、资产管理、内部控制、医保结算、收益分配和绩效考核。识别、界定不同形式联合体对机构财务管理的影响,可为制定统一的财务管理操作性规范提供参考。
It mainly analyzed the influence degrees of different medical association forms on the financial management of institutions, and found that loose medical association had the least influence on organization financial management, semi-tight type had larger influence, tight type had the largest impact on organization financial management. The influence scope of different medical alliances on organization financial management mainly included financial management organizational structure, financial management system, budget management, revenue management, cost management, capital management, asset management, internal control, health care and settlement, income distribution and performance evaluation. Identifying and defining the influence of different forms on institution financial management could provide references for the formulation of unified financial management operational norms.
It mainly analyzed the influence degrees of different medical association forms on the financial management of institutions, and found that loose medical association had the least influence on organization financial management, semi-tight type had larger influence, tight type had the largest impact on organization financial management. The influence scope of different medical alliances on organization financial management mainly included financial management organizational structure, financial management system, budget management, revenue management, cost management, capital management, asset management, internal control, health care and settlement, income distribution and performance evaluation. Identifying and defining the influence of different forms on institution financial management could provide references for the formulation of unified financial management operational norms.
引文
[1]陈瑶,代涛,马晓静.医疗集团改革实施效果研究—以江苏省某市为例[J].中国卫生政策研究,2013,6(8):8-13.
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[7]陈维进,赵刚,杨宝珍,等.湖北鄂东医疗集团物资集中采购探索[J].中华医院管理杂志,2018,34(3):192-194.
[8]施利群,陈迎春,高红霞,等.安徽省县域医疗服务共同体新农合按人头总额预付制度初探[J].中华医院管理杂志,2017,33(7):489-492.
[2]赵宁,张宗久,范晶,等.我国公立医院经济管理的问题梳理及组织架构选择[J].中国医院,2013,17(8):17-20.
[3]陈维进,罗鹏程,张杰.湖北鄂东医疗集团改革探索[J].中华医院管理杂志,2017,33(9):645-647.
[4]王永芝.大型医疗集团全面预算管理探析[J].卫生经济研究,2009(9):49-50.
[5]赵蓉,杨佳鸿,杨丽,等.公立医院横向医疗资源整合的模式研究[J].中国卫生资源,2015,18(2):117-119.
[6]张娜.医疗集团的资金控制[J].中国卫生经济,2007, 26(8):70-71.
[7]陈维进,赵刚,杨宝珍,等.湖北鄂东医疗集团物资集中采购探索[J].中华医院管理杂志,2018,34(3):192-194.
[8]施利群,陈迎春,高红霞,等.安徽省县域医疗服务共同体新农合按人头总额预付制度初探[J].中华医院管理杂志,2017,33(7):489-492.