医疗联合体财务管理的探讨  

The inquiries into financial management of the hospitals association

作　　者：金明广[1] 章为周[1] 冯亦亮[1] 阮耀明[1] 许方洪[1] 

机构地区：[1]温州医学院附属第一医院,温州府学巷2号325000

出　　处：《中国医院》2004年第8期65-66,共2页Chinese Hospitals

摘　　要：联合办医是新形势下医院改革和发展的新尝试。温州两所医院联合办医的经验表明,这一经营模式对合作医院发挥优势互补和提高边际效应有现实意义。医疗联合体的财务管理与传统的管理方式有很大不同,其财务关系的复杂性增大了资产、收入等会计要素确认和计量方面的难度;其职工原来收入的差异赋予奖金分配公平性新的内涵。本文着重就资产、收入、分配三个方面对联合财务管理手段进行探讨,试图找到较好的解决办法。The effort of hospitals association is a new trial of reform and development in the new situation. The experience of the twohospitals in Wenzhou has demonstrated that this operational mode has realistic significance for it enables one side of the joint hospitals to makegood use of the advantages of the other in compensation for its own weakness, thus increasing contribution margins.The modes of financialmanagement and traditional management of a medical coalition vary a great deal, the complex financial relationship of the union leads todifficulties in identifying and measurement of such accounting elements as assets und income. The great gap of income between staff also causesproblem, which attaches connection to fairness of salary allocation. This article focuses on the discussion of the means of financial managementfrom aspects of assets, income and allocation for finding a better solution to the problems involved in hospitals union.

关 键 词：医疗联合体 财务管理 财产物资 业务收入 激励机制 

分 类 号：R197.32[医药卫生—卫生事业管理]