目的:汉化英文版的慢性病保健评估量表(assessment of chronic illness care,ACIC),并在湖南省试用进行文化调试,以形成适合中国国情的慢性病保健评估量表。方法:根据WHO规定的量表翻译程序汉化英文版的ACIC,并进行文化调试。对湖南省36...目的:汉化英文版的慢性病保健评估量表(assessment of chronic illness care,ACIC),并在湖南省试用进行文化调试,以形成适合中国国情的慢性病保健评估量表。方法:根据WHO规定的量表翻译程序汉化英文版的ACIC,并进行文化调试。对湖南省365名基层医疗卫生服务机构从事慢性病管理工作的人员进行调查,随机抽取183份有效问卷,采用离散趋势法、G-P分析法、相关系数法、逐步回归分析法、Cronbach’sα法、因子分析法6种方法进行条目筛选,用以评价量表条目。结果:6种方法评价C-ACIC量表条目显示:1)敏感性好,离散趋势法中每个条目的标准差均大于2;G-P分析法中高低分两组进行t检验,差异有统计学意义(均P<0.001);2)代表性好,相关系数法中各条目与量表总分、所属维度的总分的相关系数范围为0.588~0.916;3)内部一致性高,量表的总Cronbach’sα法为0.975,各维度的范围为0.854~0.936;4)独立性强,因子分析中各条目的因子载荷均大于0.40,因子载荷范围为0.487~0.798;5)重要性,逐步回归分析(α入=0.01,α出=0.05)中,34个条目均留在方程中。6种方法筛选条目结果保留了原英文版ACIC的7个维度34个条目。结论:中文版C-ACIC量表保留了原英文版的ACIC的34个条目,且条目具有较好的敏感性、代表性、内部一致性、独立性、重要性。展开更多
慢性病保健评估量表(assessment of chronic illness care,ACIC)是用于评价慢性病保健提供机构所实施服务是否与慢性病保健模型(CCM)建议相一致的工具,是迄今为止比较不同机构间慢性病保健服务水平、评价慢性病管理干预性研究效果较为...慢性病保健评估量表(assessment of chronic illness care,ACIC)是用于评价慢性病保健提供机构所实施服务是否与慢性病保健模型(CCM)建议相一致的工具,是迄今为止比较不同机构间慢性病保健服务水平、评价慢性病管理干预性研究效果较为实用、可行及科学的评价工具。其英文版源量表已经被翻译成多个语言版本,应用于不同国家和地区。本文旨在对不同语言版本ACIC的应用现状进行综述性研究。展开更多
This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines n...This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.展开更多
The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all publ...The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.展开更多
文摘目的:汉化英文版的慢性病保健评估量表(assessment of chronic illness care,ACIC),并在湖南省试用进行文化调试,以形成适合中国国情的慢性病保健评估量表。方法:根据WHO规定的量表翻译程序汉化英文版的ACIC,并进行文化调试。对湖南省365名基层医疗卫生服务机构从事慢性病管理工作的人员进行调查,随机抽取183份有效问卷,采用离散趋势法、G-P分析法、相关系数法、逐步回归分析法、Cronbach’sα法、因子分析法6种方法进行条目筛选,用以评价量表条目。结果:6种方法评价C-ACIC量表条目显示:1)敏感性好,离散趋势法中每个条目的标准差均大于2;G-P分析法中高低分两组进行t检验,差异有统计学意义(均P<0.001);2)代表性好,相关系数法中各条目与量表总分、所属维度的总分的相关系数范围为0.588~0.916;3)内部一致性高,量表的总Cronbach’sα法为0.975,各维度的范围为0.854~0.936;4)独立性强,因子分析中各条目的因子载荷均大于0.40,因子载荷范围为0.487~0.798;5)重要性,逐步回归分析(α入=0.01,α出=0.05)中,34个条目均留在方程中。6种方法筛选条目结果保留了原英文版ACIC的7个维度34个条目。结论:中文版C-ACIC量表保留了原英文版的ACIC的34个条目,且条目具有较好的敏感性、代表性、内部一致性、独立性、重要性。
文摘慢性病保健评估量表(assessment of chronic illness care,ACIC)是用于评价慢性病保健提供机构所实施服务是否与慢性病保健模型(CCM)建议相一致的工具,是迄今为止比较不同机构间慢性病保健服务水平、评价慢性病管理干预性研究效果较为实用、可行及科学的评价工具。其英文版源量表已经被翻译成多个语言版本,应用于不同国家和地区。本文旨在对不同语言版本ACIC的应用现状进行综述性研究。
文摘This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.
文摘The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.
