医联体设立财务共享服务中心的SWOT分析

SWOT Analysis of the Establishment of a Financial Shared Service Center in a Medical Consortium

医联体在我国分级诊疗体系建设过程中承担着重要角色。作为我国医疗卫生体制改革的重要主体,存在规模急速扩张与财务管理体系不够完善的矛盾。在具备一定规模的基础上,医联体集团应借鉴企业经验设立财务共享服务中心,促进我国医联体的快速发展与融合。该文分析医联体建设中财务管理面临的问题,并融合企业财务共享服务中心理念,提出医疗卫生行业中设立财务共享服务中心的新思路。从战略角度出发提出医联体设立财务共享服务中心的降低成本、管理会计、风险控制3个螺旋式上升的定位目标,并运用SWOT工具分析医联体设立财务共享服务中心面临的优势与机会、劣势与挑战,分析医联体应具备的必要保障,推进我国医联体财务共享服务中心的逐步建立并扩展,走出我国医联体财务管理的新道路。

The medical consortium plays an important role in the construction of my country's hierarchical diagnosis and treatment system.As an important subject of my country's medical and health system reform,there is a contradiction between rapid expansion of scale and insufficient financial management system.On the basis of a certain scale,the medical consortium group should learn from the experience of enterprises to establish a financial sharing service center to promote the rapid development and integration of my country's medical consortium.This paper analyzes the problems faced by financial management in the construction of medical consortium,and integrates the concept of corporate financial shared service center,and puts forward a new idea of setting up financial shared service center in the medical and health industry.From a strategic point of view,it puts forward the three spiraling positioning goals of cost reduction,management accounting,and risk control for the medical consortium to establish a financial shared service center,and uses SWOT tools to analyze the advantages and opportunities,weaknesses and challenges faced by the medical consortium to establish a financial shared service center,analyze the necessary guarantees that the medical consortium should have,promote the gradual establishment and expansion of the financial shared service center of the medical consortium in China,and take a new path in the financial management of the medical consortium in our country.