浅谈公立医院的财务收支监管

• 作 者: 赵祖坤
• 机 构: 云南省镇雄县中医院,
• 出 处: 现代经济信息
• 发表日期: 2010年08期
• 关键词: 公立医院 财务收支监管 管理

加强公立医院财务收支监管,树立医疗成本管理理念,合理组织业务收入,有利于推动公立医院改革发展,充分保障其公益性,较好地解决人民群众“看病贵”的问题。通过对公立医院财务收支合理性、合法性的分析,发现公立医院的收入增长与国家医疗保险政策、医务人员过度检查治疗的趋利行为紧密联系,医院支出增长比例明显高于收入增长比例。公立医院的业务收支结余增长与公立医院收入增长极不协调。卫生主管部门及政府监管部门加强对公立医院财务收支合理性合法性的监管,是保障公立医院健康发展、推动公立医院改革发展进程的必要手段。

Strengthening the public hospital financial revenue and expenditure supervision, establishing the concept of medical cost management, reasonable organization of business income, is conducive to promoting the reform and development of public hospitals, to fully protect their public welfare, and better solve the problem of the masses “see a doctor expensive.” Through analyzing the rationality and legitimacy of the financial revenue and expenditures in public hospitals, it is found that the revenue growth of public hospitals is closely linked with the state medical insurance policies and the over-examination and treatment of medical staff. The proportion of hospital expenditures increased significantly higher than the proportion of income growth. Public hospital balance of payments growth and public hospital revenue growth is extremely uncoordinated. Health authorities and government regulators to strengthen the legitimacy of the public hospital financial revenue and expenditure regulation is to protect the healthy development of public hospitals and promote the reform and development of public hospitals necessary means.