对基层医疗卫生机构实行财务集中核算的探讨

建立会计核算管理中心是对基层医疗卫生机构财务管理的一次重大改革,实现了对基层医疗卫生机构资金的集中核算、集中管理、全面监督。在当前预算管理较为薄弱、监督机制不健全,而且在短期内难以改观的情况下,依靠会计管理体制改革,加强财务收支管理,是一种不错的模式。但也应看到,会计核算中心作为新生事物,并非完美无缺,还需在实践中不断总结和完善。     

关于江苏基层医疗卫生机构财务集中核算的研究

目的为改革和完善江苏基层医疗卫生机构财务集中核算管理提出建议。方法对基层医疗卫生机构负责人开展问卷调查。讨论调查分析推进过程中取得的成效、存在的问题,在此基础上进行原因分析,为已实行财务集中核算的地区提供建议,也为未实行财务集中核算的地区提供决策参考。结论建议在有条件的地区独立设置财务集中核算中心,配备专业财会人员,以信息化管理为手段,加强对报账员的管理,完善基层医疗卫生机构管理制度,加强集中监督管理和审计,以更好地提高财务管理科学化、规范化水平。     

浅议加强基层医疗卫生机构财务管理

《基层医疗卫生机构财务制度》于2011年7月起在政府举办的独立核算的城市社区卫生服务中心（站）、乡镇卫生院等基层医疗卫生机构施行,这为基层医疗卫生机构规范财务行为提供了依据。笔者以为,在新形势下应很好地总结过去,立足现在,使财务管理工作更好地落到实处。     

约稿

《医院财务制度》《医院会计制度》《基层医疗卫生机构财务制度》《基层医疗卫生机构会计制度》已经颁布并开始试(实)行,为探讨新制度下的卫生机构财务管理和会计管理的理论和实务,本刊编辑部特拟定以下选题,谨供大家撰文时参考,欢迎来稿。     

书讯

<正>2010年以来,国家财政部、卫生计生委(原国家卫生部)相继制定下发了《医院财务制度》、《基层医疗卫生机构财务制度》以及《行政事业单位内部控制规范》等财经法规,为进一步规范医疗卫生机构的财务管理、会计核算工作提供了制度保障,同时对医疗卫生机构财务管理工作提出了更高的要求。为保证新制度的顺利实施,帮助医疗卫生机构财务人员正确理解、掌握新的医疗卫生财经法规,我们组织有关专家编写了《医疗卫生新财会知识核心1000问》。     

书讯

<正>2010年以来,国家财政部、卫生计生委(原国家卫生部)相继制定下发了《医院财务制度》、《基层医疗卫生机构财务制度》以及《行政事业单位内部控制规范》等财经法规,为进一步规范医疗卫生机构的财务管理、会计核算工作提供了制度保障,同时对医疗卫生机构财务管理工作提出了更高的要求。为保证新制度的顺利实施,帮助医疗卫生机构财务人员正确理解、掌握新的医疗卫生财经法规,我们组织有关专家编写了《医疗卫生新财会知识核心1000     

姜堰市农村医疗机构财务监管的现状及对策

为加强医疗卫生单位财务管理,提高经济运行质量,促进我市卫生事业健康发展,近期我局组织对所属基层医疗卫生机构的财务监管工作进行了调研。通过对全市各医疗卫生单位负责人、财务科长(总帐     

我国基层医疗卫生机构绩效评价研究*

目的：对我国基层医疗卫生机构2014—2019年的绩效水平进行评价,研究影响绩效的关键因素,并对机构发展提出相应建议,进一步发挥绩效考核导向作用。方法：基于文献分析及政策研究,从服务提供、服务效率、经济管理和人力配置4个维度选取指标,构建基层医疗卫生机构绩效评价指标体系;采用组合赋权法构建绩效评价模型。结果：基层医疗卫生机构绩效评价指标组合权重前 5名分别为健康检查人次、家庭卫生服务人次数、医师日均担负诊疗人次数、医护比、诊疗人次数。结论：对我国基层医疗卫生机构的发展提出4个方面建议：(1)加强服务能力建设;(2)提升服务效率水平;(3)加强财务管理;(4)重视从业人员培养。     

基层医疗卫生机构债务化解路径

基层医疗卫生机构负债是基层医疗卫生机构发展和建设的重要资金途径之一,在保障基层医疗卫生机构发展、改善民生、服务社会等方面发挥了重要作用。文章剖析基层医疗卫生机构债务产生的原因,存在的问题,提出通过化解债务完善管控过程、实施常态监督,促进债务资金发挥更好的作用,进一步加强对基层医疗卫生机构债务系统化的监督和管理,确保基本药物制度在基层医疗卫生机构顺利平稳持续实施。     

成都市老年人健康管理现状分析

<正>老年人是我国基层医疗卫生机构重点服务对象,老年人健康管理是基本公共卫生服务重要内容之一。2009年成都市制定《成都市城乡基层医疗卫生机构基本公共卫生服务绩效考核标准》,对城乡基层医疗卫生机构开展老年人管理的数量、方式以及效果进行了明确要求。     

Auditing the auditors

An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits.     

运用财务管理 解析医保问题

随着我国医疗体制改革的不断深入和现代医院管理制度的逐步完善,医保款项的核算在整个医院财务会计的循环中起着重要的作用。在此基础之上,财务人员进行相应的财务分析,就能找出医保财务的问题所在,从而采取有效的应对措施。     

Applying the balanced scorecard in healthcare provider organizations

Several innovative healthcare executives have recently introduced a new business strategy implementation tool: the Balanced Scorecard. The scorecard's measurement and management system provides the following potential benefits to healthcare organizations: It aligns the organization around a more market-oriented, customer-focused strategy It facilitates, monitors, and assesses the implementation of the strategy It provides a communication and collaboration mechanism It assigns accountability for performance at all levels of the organization It provides continual feedback on the strategy and promotes adjustments to marketplace and regulatory changes. We surveyed executives in nine provider organizations that were implementing the Balanced Scorecard. We asked about the following issues relating to its implementation and effect: 1. The role of the Balanced Scorecard in relation to a well-defined vision, mission, and strategy 2. The motivation for adopting the Balanced Scorecard 3. The difference between the Balanced Scorecard and other measurement systems 4. The process followed to develop and implement the Balanced Scorecard 5. The challenges and barriers during the development and implementation process 6. The benefits gained by the organization from adoption and use. The executives reported that the Balanced Scorecard strategy implementation and performance management tool could be successfully applied in the healthcare sector, enabling organizations to improve their competitive market positioning, financial results, and customer satisfaction. This article concludes with guidelines for other healthcare provider organizations to capture the benefits of the Balanced Scorecard performance management system.     

The new healthcare audit guide. Its impact on hospitals and hospital reporting

Extensive changes in the healthcare environment prompted the AICPA to issue a revised guide to auditing and accounting for healthcare entities. This guide's revisions brought significant changes to how healthcare organizations report financial items regarding revenue, expenses, bad debt, and charity care. This article studies how providers have implemented the required reporting changes and attempts to gauge the effects of this implementation on provider business-office procedures, internal financial reporting, and costs.     

运用卫生经济学原理 强化医院经济管理

卫生经济学原理对医院经济管理有着重要作用和影响，卫生事业的性质影响医院的经济体制和运行模式，付费方式影响医院供需双方的行为；筹资方式和资源配置影响医院的经济运行模式，医疗价格政策影响的经营效益，信息技术影响医院经济管理的决策方式，成本核算提高医院工作的效率和效益，分配方式影响医院员工的激励效果，结合医院经济管理工作中的理论认识和实践体会，提出医院应当更新观念，主动改变医院的经济管理体制和运行模式，     

政府会计制度改革对大型公立医院财务核算与管理的影响

新的政府会计制度对公立医院财务管理工作提出了很多改进措施和新的要求,创造性地使用双基础、双体系、双报告的会计核算和报表编制方法。本文分析了政府会计制度改革对医院会计要素、会计核算科目、会计核算口径,以及财务报告体系等方面的影响,提出公立医院要加强对预算会计的重视,充分运用财务会计与预算会计各自的特点,进一步完善医院财务核算与财务管理的职责。通过对财务信息系统的升级和对会计人才的培养,加强公立医院财务管理的现代化水平。     

辅助核算工具在医院财务精细化管理中的实践

在新《医院财务制度》和《医院会计制度》下,医院在会计核算系统中引入项目核算、部门核算等辅助工具,是细化会计核算,助推预算管理和全成本核算,实现财务管理精细化的有效手段。以同济医院为例,介绍了辅助工具在医院财务精细化管理中的应用和成效。     

基于医院信息管理系统平台加强患者欠费管理

目的：探索医院住院患者欠费管理的有效措施,避免医疗风险,规范账务管理。方法通过分析医院住院患者欠费管理的现状,利用HIS平台的医护工作站、费用管理系统、医信通系统及自行开发的子系统,从临床科室、经济管理科、财务部门和管理部门的角度改进管理方法,及时向科室和机关反馈住院患者欠费信息,督促欠费患者及时结账,完善会计核算制度。结果加大出院患者欠费管理力度,收费及核算流程更加优化,医院财务会计账目更加全面,减少因住院患者欠费给医院带来的经济损失。结论利用信息化平台加强医院患者欠费管理是一种行之有效的手段。     

AMA Clinical Session

The healthcare industry has developed a dependence on information technology (IT) for maintaining and improving both clinical and business operations. Whether IT is used for office automation or for reducing medical errors, there are five constants that routinely influence the successful integration of IT in healthcare. These constants are the proper use and maintenance of the IT budget, the role of supportive leadership, the use of project management, the process of implementation, and the significance of end user involvement. These constants challenge healthcare organizations to efficiently and effectively use their financial and human resources when adopting new IT. These constants also shape how the healthcare industry approaches the adoption and utilization of new IT. A collective understanding of these constants and their interrelationships will enable healthcare organizations to better integrate new IT and achieve organizational goals of developing a solid technological infrastructure to truly enhance the delivery of quality healthcare.     

Five constants of information technology adoption in healthcare

The healthcare industry has developed a dependence on information technology (IT) for maintaining and improving both clinical and business operations. Whether IT is used for office automation or for reducing medical errors, there are five constants that routinely influence the successful integration of IT in healthcare. These constants are the proper use and maintenance of the IT budget, the role of supportive leadership, the use of project management, the process of implementation, and the significance of end user involvement. These constants challenge healthcare organizations to efficiently and effectively use their financial and human resources when adopting new IT. These constants also shape how the healthcare industry approaches the adoption and utilization of new IT. A collective understanding of these constants and their interrelationships will enable healthcare organizations to better integrate new IT and achieve organizational goals of developing a solid technological infrastructure to truly enhance the delivery of quality healthcare.