基于新建医院医疗设备配置需求的前置核算方法研究

目的:探索基于新建医院医疗设备配置需求的前置核算方法。方法:针对新建医院医疗设备配置需求,运用预期分类法、前置核算决策树法和前置核算报告输出法,结合案例数据,实现新建医院医疗设备配置需求的定性与定量研究,对新建医院医疗设备配置需求的医院战略、法规标准、资金预算、科室建设、流程与质量、信息化需求和患者来源预测7个方面开展前置核算,形成配置需求前置核算的规范性流程。结果:某新建医院在开业期至少需配置万元以上医疗设备2.72亿元,但本研究前置核算结果显示该医院开业期仅需配置万元以上医疗设备1.81亿元,为此节约万元以上医疗设备购置成本约33.5%,取得明显的调控成效。结论:新建医院运用基于医疗设备配置需求的前置核算方法,可有效获得较为客观的医疗设备配置需求清单,避免新建医院医疗设备招标采购的盲目性。

Research on front-loading accounting method on the basis of requirements of medical equipment configuration of newly-built hospital

Objective:To explore the front-loading accounting method based on the requirements of medical equipment configuration of newly-built hospital.Methods:Aimed at the requirements of the medical equipment configuration of newly-built hospitals,the expected classification method,the decision tree method of front-loading accounting and the output method of front-loading accounting report were implemented to combined with case data so as to realize the qualitative and quantitative research on the requirements of medical equipment configuration of newlybuilt hospitals.From 7 aspects of the requirements of medical equipment configuration of newly-built hospital,included hospital strategy,regulation and standard,capital budget,department construction,process and quality,informatization requirement and prediction on the source of patients,to complete normative process of front-loading accounting for requirements of configuration.Results:In traditional management of a newly-built hospital,the medical equipment which prices were above 10 thousand CNY needs to be allocated at least 272 million CNY at the opening period,while the results of front-loading accounting in this research showed that these only need to be allocated 181 million CNY.Therefore,the cost of medical equipment which prices were above 10 thousand CNY was saved by 33.5%.And this method obtained obvious regulating and controlling effects.Conclusion:The front-loading accounting method based on the requirements of medical equipment configuration in a newly-built hospital can effectively obtain a more objective requirement list of medical equipment configuration,and can avoid the blindness of bidding and purchasing medical equipment in newly-built hospitals.