对医院实施医药分开管理和分别核算的分析

An analysis of the separate management and accounting of medical services and drugs

笔者在较详细介绍医药分开管理和分别核算的政策规定，上海实行总量控制、结构调整政策，药品采购纳入政府采购序列，药品价格管理，医院药品受益实行集中上缴、适当返还的政策，阻断片面追求药的收益的职工收入分配改革方案等方面进行了分析，并在此基础上，提出了相应的对策，即有必要组建专门机构，制定工作计划，定期召开会议分析相关政策的执行情况。

After a detailed account of the policies and regulations concerning the separate management and accounting of medical services and drugs, the paper makes an analysis of the issue from various aspects. It discusses the effects brought about by Shanghais adoption of “total quantity control and structure readjustment” policies, the purchase of drugs being brought into line with the governments purchasing order, price control of drugs, centralized turning over to the higher authorities of revenues made by the hospital from the selling of drugs and appropriate return of the revenues to the hospitals, prevention of undue emphasis on revenues from the selling of drugs, and plans for reforming workers income distribution. On the basis of this, corresponding countermeasures are put forward, including the establishment of special organs, the formulation of working plans, and the holding of regular meetings in order to discuss the implementation of relevant policies and work out measures to perfect management.