医联体财务管理及会计核算现状与问题探析
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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.
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
[1]李红.医疗联合体财务管理初探[J].经贸实践,2017(5):212.
[2]郑大喜.医疗联合体的财务会计问题研究[J].现代医院管理,2016(3):54-56.
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[4]宋晓庆,熊季霞.基于共生理论的纵向型医联体利益协调机制研究[J].卫生经济研究,2019,36(1):13-16.
[5]申丽君,黄成凤,李乐乐,等.县域医共体模式的探索与实践——以安徽省天长市为例[J].卫生经济研究,2018(12):7-11.
[6]罗雪燕.美国责任医疗组织制度对我国构建医联体的启示[J].卫生经济研究,2017(4):39-42.
[7]高鹏,范君晖.协同视域下医联体的生成逻辑与路径优化研究[J].卫生经济研究,2018(9):18-20.
[2]郑大喜.医疗联合体的财务会计问题研究[J].现代医院管理,2016(3):54-56.
[3]代芳.跨区域儿童专科医联体探索与实践——以北京儿童医院集团为例[J].世界最新医学信息文摘,2017(66):152-153.
[4]宋晓庆,熊季霞.基于共生理论的纵向型医联体利益协调机制研究[J].卫生经济研究,2019,36(1):13-16.
[5]申丽君,黄成凤,李乐乐,等.县域医共体模式的探索与实践——以安徽省天长市为例[J].卫生经济研究,2018(12):7-11.
[6]罗雪燕.美国责任医疗组织制度对我国构建医联体的启示[J].卫生经济研究,2017(4):39-42.
[7]高鹏,范君晖.协同视域下医联体的生成逻辑与路径优化研究[J].卫生经济研究,2018(9):18-20.