摘要
目的:建立有效的公立医院价格内部控制框架,确保收入取得的合理性、合规性。方法:运用文献分析法和政策分析法,对公立医院价格管理面临的主要问题进行分析。结果:部分医院价格管理机构设置不全、制度建设滞后;部门联动和监督不足;信息化程度低;违规收费。结论:借鉴COSO内部控制框架,加强公立医院价格内部控制:健全价格管理组织机构,配备适宜人员,明确权责,优化控制环境;建立风险评估机制,控制价格风险;加强业务活动控制,从源头规范行为,促进合理诊疗、合规收费;加强信息化建设,开展价格智能审核,实时提醒、反馈、纠正不规范诊疗行为;加强内部监督,强化责任意识,建立收费长效约束机制。
Objective:To establish an effective internal price control framework for public hospitals to ensure the rationality and compliance of revenue.Methods:The main problems of public hospital price management are analyzed by literature analysis and pol icy analysis.Results:Some hospitals had incomplete price management organization and lagging system construction;insufficient de partmental linkage and supervision;low degree of informatization;illegal charges.Conclusion:Learn from COSO internal control framework to strengthen the internal price control of public hospitals;improve the price management organization with appropriate personnel,clear rights and responsibilities,optimize the control environment;establish risk assessment mechanism to control price risk;strengthen the control of business activities,regulate behavior from the source,promote reasonable diagnosis and treatment,com pliance fees;strengthen information construction,carry out intelligent price audit,real-time reminder,feedback,correct non-standard diagnosis and treatment behavior;strengthen internal supervision,strengthen the sense of responsibility,and establish a long-term re straint mechanism for charging fees..
作者
郑大喜
ZHENG Da-xi(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
2020年第3期46-50,共5页
Chinese Health Economics
