医疗联合体财务管理面临的主要问题与政策建议

The Main Problems and Their Policy Suggestions for Financial Management of Medical Consortium

通过分析了医疗联合体财务管理面临的主要问题,涉及财务管理体制、财务机构和人员配备,内部控制,预算管理,资产管理,价格管理,成本管理,绩效考核与薪酬分配,利益分配、利益冲突协调,财务清算和财务监督,在政府会计准则制度框架下,提出了规范医疗联合体财务管理操作的政策建议,包括在区分产权融合型与产权分散型医疗联合体差异的基础上,统一制定医疗联合体财务管理操作规范,协调与医疗联合体建设配套政策和法律规范,开展医疗卫生机构财务人员有关医疗联合体经济业务和管理的知识培训。

It analyzed the main problems in the financial management of medical association,involving the financial management system,financial institutions and personnel,internal control,budget management,asset management,price management,cost management,performance evaluation and salary distribution,distribution of interests,conflicts of interest coordination,financial settlement and financial supervision.Under the framework of government accounting regulation system,it put forward the policy suggestions of regulating medical complex financial management operation,including formulating unified financial management practices for medical consortium,coordinating supporting policies and legal norms for the construction of medical consortium,and carrying out knowledge training for financial personnel of medical and health institutions on the economic operations and management of medical consortium.