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随着新一轮医改的推进,医疗分级诊疗模式的重建、鼓励和支持非公立医院发展的政策,使公立医院面临的行业竞争日趋激烈;而医药分开,取消医院药品加成、医保总额预付等政策使公立医院的收入来源减少[1]。政策层面,2010年12月,财政部、卫生部联合发布新的《医院财务制度》,在新财务制度中明确规定医院财务管理应加强经济管理,强化成本核算,实施绩效考核,提高资金使用效益。为生存和更好的发展,公立医
With the advent of a new round of medical reform, the rebuilding of the medical grading diagnosis and treatment model and the policy of encouraging and supporting the development of non-public hospitals have made the competition in the public hospitals increasingly fierce; while the separation of medicine, the elimination of hospital drug additions, the advance payment of medical insurance and so on Policies reduce the source of revenue for public hospitals [1]. At the policy level, in December 2010, the Ministry of Finance and the Ministry of Health jointly released a new “hospital financial system”, which clearly stipulated in the new financial system that the hospital’s financial management should strengthen economic management, strengthen cost accounting, carry out performance appraisal, and enhance the efficiency of capital utilization . For survival and better development, public health care