摘要
采用文献分析方法,探讨国外整合型卫生服务的研究与实践情况,从财务管理模式、内部会计核算、法人治理结构、财政补偿机制四个方面分析我国医联体财务管理与会计核算研究现状,进而以医联体内部主要经济活动内容为逻辑起点,对医联体实践过程的财务管理及会计核算问题及难点进行探析,最后从医联体财务管理组织结构、相应职责及信息化建设等方面给出对策建议。
This paper analyzed the research and practice of foreign integrated health services by using literature analysis methods,and analyzed the current situation of financial management and accounting research in China's medical associations from four aspects: financial management mode,internal accounting,corporate governance structure,and financial compensation mechanism. Taking the contents of the main economic activities within the medical association as the logical starting point,the paper analyzed the financial management and accounting problems and difficulties of the medical association practice process,and finally gave solutions from the financial management organization structure,corresponding responsibilities,and information construction.
引文
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