摘要
公私合作医疗联合体的组建为公立医院发展带来了更多筹资渠道。通过梳理公私合作医疗联合体适用的国家层面和典型地区的政策,总结公私合作医疗联合体的实践形式、主要特点和典型案例,分析公私合作医疗联合体对机构财务管理与会计核算的影响,建议在政府会计制度下,以产权清晰界定和有效保护为导向,规范公私合作医疗联合体财务管理与会计核算。
The establishment of public-private partnership( PPP) medical alliance brought more financing channels for the development of public hospitals. Through summarizing the national and typical regional policy suitable for the PPP medical alliance,the practical form, the practice forms, main features and typical cases of of PPP medical alliance were summarized. It analyzed the influence on financial management and accounting to the organization, suggested to regulate the financial management and accounting of PPP medical alliance by clarifying definition and effective protection the property rights under the government accounting system.
作者
郑大喜
ZHENG Da-xi(Tongji Hospital,Tongji Medical College,Huazhong University of Science and Technology,Wuhan,430030,China)
出处
《中国卫生经济》
北大核心
2019年第3期83-88,共6页
Chinese Health Economics
基金
中国卫生经济学会第十九批招标课题项目(CH EA1819040301)
关键词
公私合作
医疗联合体
财务管理
会计核算
public-private partnership
medical alliance
financial management
accounting
