高校实施国库集中支付制度存在问题及对策研究

高校实施国库集中支付制度是一个逐步深化、日趋完善的过程.目前在具体实践中存在资金使用效率不高、会计核算难度加大等问题,同时对高校预算管理和信息化建设提出了更高的要求.为此建议进一步提升高校预算管理水平,完善高校会计核算体系,加强综合信息化建设,提高财务人员素质,充分发挥国库集中支付制度的优势,不断提高学校经费使用效益和财务管理水平,促进学校各项事业的有序发展.     

Variation of Medicare Payments for Total Knee Arthroplasty

We analyzed the 2009 Medicare inpatient claims data and other databases to estimate Medicare payments for primary or revision total knee arthroplasty (TKA). The average Medicare hospital payment per procedure was $13,464 for primary TKA (n = 227,587) and $17,331 for revision TKA (n = 18,677). For both primary and revision TKAs Medicare payments varied substantially across patients, hospitals and healthcare markets. Less than one percent of primary TKA cases but seven percent of revision TKA cases triggered Medicare “outlier” payments, which were $10,000 or higher per case beyond regular diagnosis-related-group payments. Urban and major teaching hospitals were more likely to treat these unusually expensive cases. Hospitals in the Northeast and West regions tended to receive higher Medicare payments than hospitals in the Midwest.     

Alternative payment models: From bundled payments for care improvement and comprehensive care for joint replacement to the future?

Since the passage of the Patient Protection and Affordable Care Act (PPACA), the Centers for Medicare and Medicaid Services (CMS) has been mandated to transform from a passive consumer to an active purchaser of healthcare. The goal of this article is to report on the various bundle payment initiatives [Acute Care Episode Demonstration Project (ACE-DP), Bundle Payment for Care Improvement (BPCI), and Comprehensive Care for Joint Replacement (CJR)] sanctioned by CMS, and how these innovative reimbursement systems may affect orthopedic practice. The authors will also speculate on future reimbursement systems and how they may be integrated with big data principles to further enhance the quality and efficiency of orthopedic care.     

DRG收付费一体化改革影响机制分析——以福建省泉州市和三明市为例

DRG收付费一体化改革仍是深化医保支付方式改革的重点内容,但是尚处地方试点探索阶段,其影响机制有待探讨。本研究基于博弈论,从患者、医保部门、医疗机构三个利益相关者出发,以福建泉州市和三明市改革模式为例进行运行模式分析。研究发现,患者侧的收费标准差异是影响改革结果的重要内容,收费标准“一刀切”容易加剧患者自付负担;在合理的预算控制和支付标准下有助于缓解医保基金支出负担;改革能够激励医疗机构节约医疗成本,仍需防范不合理医疗行为。建议患者侧仍依据实际发生医疗费用进行比例结算,以病组支付标准作为自付上限;合理制定年度预算,协同医疗服务价格动态调整机制和药品耗材集中采购等,推动支付标准的合理确定;加强监管机制,防范病组高套。     

Egg-sharing in assisted conception: ethical and practical considerations

The present acute shortage of eggs for donation cannot be overcomeunless adequate guidelines are set to alleviate the anxietiesregarding payments, in cash or kind, to donors. The currentHuman Fertilisation and Embryology Authority (HFEA) guidelinesdo not allow direct payment to donors but accept the provisionof lower cost or free in-vitro fertilization (IVF) treatmentto women in recognition of oocyte donation to anonymous recipients.Egg-sharing achieved in this way enables two infertile couplesto benefit from a single surgical procedure. However, the practicalguidelines related to this approach are ill-defined at the presenttime leading to some justifiable uncertainty. A pilot studywas therefore undertaken in order to establish the place ofegg-sharing in an assisted conception programme. The currentHFEA guidelines on medical screening of patients, counselling,age and rigid anonymity between the donor and recipient werefollowed. The study involved 55 women (25 donors and 30 recipients)in 73 treatment cycles involving fresh and frozen-thawed embryos.Donors were previous IVF patients who, regardless of their abilityto pay, shared their eggs equally with matched anonymous recipients.They paid only for their consultations and tests right up tothe point of being matched with a recipient The sole recipientpaid the cost applicable in egg donation of a single egg collection,although both received embryo transfers. The results indicatethat although the recipients were older than the donors (41.4± 0.9 versus 31.6 ± 0.5 years), and there wasno difference in the mean number of eggs allocated, the percentagefertilization rates, or the mean number of embryos transferred,there were more births per patient amongst recipients than amongstdonors (30 versus 20%). We conclude that providing the donorsare selected carefully, this scheme whereby a sub-fertile donorhelps a sub-fertile recipient is a very constructive way ofsolving the problem of the shortage of eggs for donation. Thereare also the advantages of including a group of women who wouldotherwise be denied treatment Problems related to ‘patientcoercion’ can, in our view, be fully overcome by the applicationof strict common-sense safeguards. The ideal of pure altruismis not without its medical and moral risk. The success of egg-sharingdepends on shared interests and a degree of altruism betweenthe donor, the recipient and the centre. The current HFEA guidelinesshould be applauded for enabling a highly effective conceptof mutual help to develop.