医疗联合体财务管理和会计核算研究现状、评价与展望

Research Status, Evaluation and Prospective of Financial Management and Accounting in Medical Alliances

目的:梳理医疗联合体财务管理和会计核算研究现状,分析需要深入研究的方向。方法:以文献研究与政策分析方法,分析国内外研究现状,分析现行政策的局限性。结果:少量文献对医疗联合体涉及的财务集中管理和部分会计核算业务进行了简要介绍,研究内容丰富但不够深入、完整,行业制度没有对医疗联合体财务管理和会计核算标准和依据进行统一规范,实务处于自行探索和失范状态。结论:结合政府会计改革和现有政策,开展相关研究,参考部分省市典型经验和有益做法,推进医疗联合体财务管理和会计核算行业标准制定。

Abstract Objective： To summarize the current situation of financial management and accounting of medical association, and analyze the direction of in-depth study. Methods： Literature research and policy analysis were？used to analyze the current situation of domestic and foreign research and analyze the limitations of current policies. Results： The financial centralized management of medical association and part of the accounting business were briefly introduced based on several literatures. The research content was rich but nut enough in-depth and complete. There was no uniform specification in medical industry system of financial management and accounting standards anti basis for standardized. The practice was in a state of self exploration and anomie. Conclusion： Combining government accounting reform and existing policies, it conducted relevant research, refered？to the typical experiences and beneficial practices of partial provinces and cities, formulated the financial management and accounting industry standards of medical alliances.