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.
作者
郑大喜
梁允萍
冯欣
梅路瑶
王茜
雷勇恒
娄兴汉
田志伟
董登姣
罗毅
闫亮
黄玫
宋源
叶然
王轶
唐志朋
ZHENG Da-xi;LIANG Yun-ping;FENG Xin(Tongji Hospital,Tongji Medical College,Huazhong University of Science and Technology,Wuhan, 430030,China)
出处
《中国卫生经济》
北大核心
2019年第1期83-86,共4页
Chinese Health Economics
基金
中国卫生经济学会第十九批招标课题项目(CHEA 1819040301)
关键词
医疗联合体
财务管理
会计核算
规范操作
medical alliance
financial management
accounting
normative operation
