摘要
从财会视角观察省级医院、县医院和社区卫生服务中心三级分级诊疗体系发现存在以下五个问题:第一,补偿机制不到位制约着双向转诊的顺利实施;第二,缺乏整合型的管理团队加大了医院管理成本;第三,区别化的会计制度不利于上下级医院经济管理协同性;第四,同工不同价的医疗服务收费价格不利于全面盘活医疗资源的合理流动。第五,固化的薪酬分配体系严重影响了基层医务人员工作积极性。建议进行如下三方面的财会政策改革:改革医院财政供给体制;改革医院财政供给体制;完善医疗服务收费价格体系。
The tertiary hierarchical diagnosis and treatment system of provincial hospitals, township hospitals and community health service centers had the following five defects by finance perspective： the two way triage was restricted by the poor compensation systems, the costs of hospital management were huge without integrated management teams; the cooperation between upper level and lower level of hospitals was restricted to distinct finance systems; the different rates of medical services were not good for reason- able triage among hospitals; the fixed payment allocation system significantly effected the medical st^fs＇ willingness to work. h sug- gested the financial policy reform as following： conduct the reform of current primary hospital accounting system, reform the hospital fiscal support mechanism and the reform of hospital fiscal supply mechanism and improve the medical service charging price system.
出处
《中国卫生经济》
北大核心
2016年第10期83-84,共2页
Chinese Health Economics
基金
浙江省医药卫生科技计划项目(2014KYA147)
浙江省康恩贝医院管理软科学研究项目(2015ZHA-KEB103)
温州市科技计划项目(R20130056)
关键词
分级诊疗
医疗机构
财务管理
hierarchical diagnosis and treatment
medical institutions
financial management
