目的基于H医院本土化的以资源为基础的相对价值量表(resource-based relative value scale,RBRVS)实施以主手术为核心的手术绩效管理模式改革,构建更加科学公平的手术绩效分配体系。方法构建以主手术为核心的手术绩效管理模式,收集整理...目的基于H医院本土化的以资源为基础的相对价值量表(resource-based relative value scale,RBRVS)实施以主手术为核心的手术绩效管理模式改革,构建更加科学公平的手术绩效分配体系。方法构建以主手术为核心的手术绩效管理模式,收集整理H医院2023年全年65915台住院择期手术的RBRVS、疾病诊断相关分组(diagnosis related groups,DRG)、病例组合指数(case mixed index,CMI)、手术时间等相关数据,采用SPSS软件进行大样本历史数据分析,通过关键指标验证优化后手术绩效管理模式的合理性。结果纳入研究的22个科室多条医嘱手术总系数与主手术系数均高度拟合(γ>0.85),各专科匹配系数均差异显著(P<0.001),以主手术为核心的手术绩效管理模式对关键指标(医生时间资源投入和手术风险难度)的体现得到明显提升。结论通过实施以主手术为核心的手术绩效管理模式,强化体现诊疗风险及难易程度、医生劳务价值的绩效导向,引导临床回归医疗本质,支撑学科建设发展,进一步激发临床工作活力和动力。展开更多
Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whol...Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.展开更多
文摘目的基于H医院本土化的以资源为基础的相对价值量表(resource-based relative value scale,RBRVS)实施以主手术为核心的手术绩效管理模式改革,构建更加科学公平的手术绩效分配体系。方法构建以主手术为核心的手术绩效管理模式,收集整理H医院2023年全年65915台住院择期手术的RBRVS、疾病诊断相关分组(diagnosis related groups,DRG)、病例组合指数(case mixed index,CMI)、手术时间等相关数据,采用SPSS软件进行大样本历史数据分析,通过关键指标验证优化后手术绩效管理模式的合理性。结果纳入研究的22个科室多条医嘱手术总系数与主手术系数均高度拟合(γ>0.85),各专科匹配系数均差异显著(P<0.001),以主手术为核心的手术绩效管理模式对关键指标(医生时间资源投入和手术风险难度)的体现得到明显提升。结论通过实施以主手术为核心的手术绩效管理模式,强化体现诊疗风险及难易程度、医生劳务价值的绩效导向,引导临床回归医疗本质,支撑学科建设发展,进一步激发临床工作活力和动力。
文摘Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.
