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随着医改的深入,作为医改重要内容之一的医保支付方式不断发生重大变化,对医院财务管理的影响越来越大。为降低医保支付方式对医院财务管理的负面影响,减少医院损失,医院应主动适应医保支付方式,采取有效措施,加强财务管理,控制财务风险。通过分析不同医保支付方式的优缺点、相关利益方对支付方式的不同选择、不同支付方式对医院财务管理的不同影响,提出医院应采取建立质量控制体系、建立医保管理绩效考核、控制采购成本、加强成本核算、建立与医保谈判机制等一些财务管理措施,改进医院财务管理,维护医院的正当利益,促进医院的持续健康发展。
With the deepening of medical reform, major changes in Medicare payment as one of the important contents of medical reform have an increasing impact on the hospital’s financial management. In order to reduce the negative impact of medical insurance payment on hospital financial management and reduce hospital losses, hospitals should take the initiative to adapt to medical insurance payment and take effective measures to strengthen financial management and control financial risks. By analyzing the advantages and disadvantages of different medical insurance payment methods, the different choice of payment methods and the different influence of different payment methods on the hospital financial management, the paper suggests that the hospital should set up a quality control system, set up the performance evaluation of medical insurance management, control the purchase cost, Strengthen cost accounting, establish some financial management measures such as medical insurance negotiation mechanism, improve the hospital’s financial management, safeguard the legitimate interests of the hospital and promote the sustained and healthy development of the hospital.