不同医疗联合体形式对医疗卫生机构会计核算的影响

Influence of Different Medical Alliance Forms on Accounting of Medical and Health Institutions

随着医疗联合体建设试点的全面启动,医疗卫生机构之间业务往来逐步增多,对相应的会计核算带来了影响。分析了不同医疗联合体形式对机构会计核算的影响程度,发现松散型医疗联合体对机构会计核算的影响最小,半紧密型医疗联合体对机构会计核算的影响较大,紧密型医疗联合体对机构会计核算的影响最大。不同医疗联合体形式对机构会计核算的影响范围包括会计主体、核算架构、资产确认、收入核算、成本分担、收益分配、财务报表和信息披露等。

With the comprehensive launch of medical alliance construction pilot,the business exchanges between medical and health institutions have been increasing gradually,which has brought impact on the corresponding accoun ting.The paper analyzes the influence degree of different medical alliance forms on accounting of medical and health institutions.It is found that loose medical alliance has the smallest influence on accounting,semi-tight medical alliance has larger influence on accounting,and tight medical alliance has the biggest impact on accounting.The influence scope of different medical alliance forms on accounting mainly includes accounting bodies,accounting structures,asset recognition,income accounting,cost sharing,income distribution,financial statements and information disclosure,etc.