基于产权理论的医疗联合体财务管理问题初探
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摘要
医疗联合体建设是医疗机构未来发展的重要方向,目前正处于初步探索阶段,在财务处理方面的政策指引还未明确。本文基于产权理论,把医疗联合体分为紧密型医疗联合体、半紧密型医疗联合体和松散型医疗联合体,梳理不同类型医疗联合体的财务关系,根据产权理论中关注的权、责、利关系,从资产整合、资源调配、利益分配和责任分担这几个方面探讨财务管理和会计核算的问题。
The construction of medical association is an important direction of the future development for medical institutions. However,at the early stage of the preliminary exploration right now,there is no clear official guidelines for financial processing. Based on Property Rights Theory,medical associations are classified into 3 types: tight medical association,semi-tight medical association and loose medical association. By clarifying financial relations of different types of medical associations and referring to the relationship among power,responsibility and benefit underlined in the theory,financial management and financial accounting in medical associations are discussed from the perspectives of asset aggregation,resource deployment,benefit distribution and responsibility allocation.
The construction of medical association is an important direction of the future development for medical institutions. However,at the early stage of the preliminary exploration right now,there is no clear official guidelines for financial processing. Based on Property Rights Theory,medical associations are classified into 3 types: tight medical association,semi-tight medical association and loose medical association. By clarifying financial relations of different types of medical associations and referring to the relationship among power,responsibility and benefit underlined in the theory,financial management and financial accounting in medical associations are discussed from the perspectives of asset aggregation,resource deployment,benefit distribution and responsibility allocation.
引文
[1]李梦斐.我国“医联体”发展现状与对策研究[D].济南:山东大学,2017.
[2]中华人民共和国财政部.李克强主持召开国务院常务会议听取公立医院综合改革和医疗联合体建设进展情况汇报[EB/OL].(2017-10-09)[2018-8-5]. http://www. gov. cn/premier/2017-10/09/content_5230395. htm.
[3]匡莉,甘远洪,吴颖芳.“纵向整合”的医疗服务提供体系及其整合机制研究[J].中国卫生事业管理,2012,29(8):564-566,602.
[4]王齐,王丽,卜盖.关于企业所有权与产权、经营权关系问题的研究综述[J].东岳论丛,1995(2):53.
[5]林广瑞.论产权社会化[J].河北学刊,2006(2):160.
[6]史忠良,刘劲松.产权理论与国有资产管理[J].首都经济贸易大学学报,2006,1(2):11-14.
[7]俞立巍,徐卫国.法人治理结构在区域性医疗联合体中的实施路径分析[J].医学与法学,2015(5):67-69.
[8]陈静,夏述旭.紧密型医疗联合体人力资源配置与共享关键问题分析[J].中国医院管理,2018,38(2):50-52.
[9]刘庆,王清亮,胡耀斌,等.新医改条件下缩短平均住院日的综合效益分析[J].中国卫生事业管理,2017(6):423-424,460.
[10]张亮.健康整合:引领卫生系统变革[M].北京:科学出版社,2014.
[11]宫习飞.医院平均住院日管理研究综述[J].中国卫生产业,2018(6):191-192.
[2]中华人民共和国财政部.李克强主持召开国务院常务会议听取公立医院综合改革和医疗联合体建设进展情况汇报[EB/OL].(2017-10-09)[2018-8-5]. http://www. gov. cn/premier/2017-10/09/content_5230395. htm.
[3]匡莉,甘远洪,吴颖芳.“纵向整合”的医疗服务提供体系及其整合机制研究[J].中国卫生事业管理,2012,29(8):564-566,602.
[4]王齐,王丽,卜盖.关于企业所有权与产权、经营权关系问题的研究综述[J].东岳论丛,1995(2):53.
[5]林广瑞.论产权社会化[J].河北学刊,2006(2):160.
[6]史忠良,刘劲松.产权理论与国有资产管理[J].首都经济贸易大学学报,2006,1(2):11-14.
[7]俞立巍,徐卫国.法人治理结构在区域性医疗联合体中的实施路径分析[J].医学与法学,2015(5):67-69.
[8]陈静,夏述旭.紧密型医疗联合体人力资源配置与共享关键问题分析[J].中国医院管理,2018,38(2):50-52.
[9]刘庆,王清亮,胡耀斌,等.新医改条件下缩短平均住院日的综合效益分析[J].中国卫生事业管理,2017(6):423-424,460.
[10]张亮.健康整合:引领卫生系统变革[M].北京:科学出版社,2014.
[11]宫习飞.医院平均住院日管理研究综述[J].中国卫生产业,2018(6):191-192.