基于“舞弊三角理论”的医疗回扣治理研究

Research on Control of Medical Kickbacks Based on the Fraud Triangle Theory

根据“舞弊三角理论”,分析医疗回扣的形成原因以及相应的治理措施。医疗回扣的形成离不开“压力、机会、自我合理化”三个要素。压力是客观外因,机会是重要诱因,自我合理化是主观内因。缺少其中任何一个要素,收受回扣的行为都不会发生。只要有效控制其中的任意一环,就有可能防患于未然。对具有主观能动性的人来说,“自我合理化”更是回扣治理的重中之重。通过全面而系统的分析,为根治医疗回扣提供有力的理论依据和有效的实践指导。

Based on the "fraud triangle theory", this article analyzes the reasons for the formation of medical kickbacks and its governance. The formation of medical kickbacks cannot be separated from three elements of pressure, opportunity and self-rationalization. Stress is an objective external cause, opportunity is an important inducement and self-rationalization is a subjective internal cause. The act of taking kickbacks will not happen if any one of these three factors is absent. If we can only control one of them effectively, it is possible to nip it in the bud. Without any of these elements, the act of taking kickbacks will not happen. If we can only control one of them effectively, it is possible to prevent it in the future. For those who have subjective initiative,"self-rationalization" is the top priority of kickback governance. Through the comprehensive and systematic analysis, it can provide strong theoretical basis and effective practice guidance to control the medical kickbacks.