典型地区医疗联合体财务会计规范性操作的比较研究
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摘要
目的:了解典型省、市在医疗联合体建设和发展实施方案中对财务管理和会计核算的规范性操作。方法:利用比较分析法和主题框架分析法,对东部、中部和西部典型省、市医疗联合体建设和发展实施方案进行标记、归类和分析。结果:各地区推进医疗联合体建设和发展实施方案中涉及的财务管理较丰富,而涉及会计核算的规定则相对缺乏。结论:识别不同合作形式对机构影响,梳理医疗集团、医疗共同体、托管业务和事项;参考典型地区经验,制定政府会计制度下的医疗联合体财务会计操作规范;加强业务培训,提高财务人员对医疗联合体财务会计的实务操作能力。
Objective: To understand the normative operation of financial management and accounting in the construction and development of medical consortium in typical provinces and cities. Methods: Using comparative analysis method and thematic frame analysis method, it marked, classified and analyzed the implementation scheme of the construction and development of medical consortium in typical provinces and cities in eastern, central and western China. Results: The financial management involved in promoting the construction and development of medical consortium was relatively rich, while the regulations related to accounting were relatively lacking in different regions. Conclusion: It needed to identify the impact of different cooperation forms on institutions, and sort out the services and matters of medical groups, medical communities and trusteeship; formulate the financial accounting operation standard of medical consortium under the government accounting system according to the typical regional experience; strengthen business training and improve the financial accounting practical operation ability to the medical consortium of financial staff.
Objective: To understand the normative operation of financial management and accounting in the construction and development of medical consortium in typical provinces and cities. Methods: Using comparative analysis method and thematic frame analysis method, it marked, classified and analyzed the implementation scheme of the construction and development of medical consortium in typical provinces and cities in eastern, central and western China. Results: The financial management involved in promoting the construction and development of medical consortium was relatively rich, while the regulations related to accounting were relatively lacking in different regions. Conclusion: It needed to identify the impact of different cooperation forms on institutions, and sort out the services and matters of medical groups, medical communities and trusteeship; formulate the financial accounting operation standard of medical consortium under the government accounting system according to the typical regional experience; strengthen business training and improve the financial accounting practical operation ability to the medical consortium of financial staff.
引文
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[2]汪涛,陈静,胡代玉,等.运用主题框架法进行定性资料分析[J].中国卫生资源,2006,9(2):86-88.
[3]于亚敏,代涛,杨越涵,等.天长市县域医共体内医保预付制对医疗费用控制研究[J].中国医院管理,2018,38(4):55-57.
[4]孙喜琢,宫芳芳.深圳市罗湖区医疗卫生服务体系改革实践与研究[J].中国医院,2017,21(1):1-3.
[5]任晓燕,孙玉凤,刘鸿宇,等.公立医院托管改革后医疗服务经济学评价分析[J].中国卫生经济,2015,34(12):46-48.
[6]张培林,阳光,潘金国,等.“四定模式”在促进紧密型医联体分级诊疗中的地位与作用[J].中国医院,2018,22(3):15-18.
[7]张胜.加深公立医院业务财务融合提升财务管理水平[J].中国卫生经济,2018,37(4):88-90.