新医改环境下公立医院收支风险分析与应对策略

Analysis on the Public Hospital Revenue and Expenditure Risk and Internal Control Strategy under the New Medical Reform Environment

各项新医改政策的实施使公立医院发展面临的环境发生改变,对公立医院的运营提出了更高的要求。通过分析"分级诊疗""以药补医机制""医保支付改革""社会资本办医"以及"人事薪酬改革"五项新医改政策对公立医院的收支管理可能带来的风险,并从内部控制手段的视角对如何应对这些风险提出了相应的策略,以建立高效的公立医院收支管理内部控制体系,完善现代医院管理制度。

The implementation of various new medical reform policies had changed the environment faced by the development of public hospitals and put forward higher requirements for the operation of public hospitals. Through analyzing the risks that the five new medical reform policies were likely to bring to public hospitals by ＂grading diagnosis and treatment＂, ＂medical insurance mechanism＂, ＂medical insurance payment reform＂, ＂social capital mn medicine＂ and ＂personnel compensation reform＂. From the perspective of internal control means, the corresponding countermeasures were put forward to establish an efficient internal control system of revenue and expenditure management in public hospitals and improve the modem hospital management system.