发挥医疗联合体优势 构建会计信息化体系  

Exploiting the Advantages of Medical Complex and Constructing Accounting Information System

作　　者：李海心 李进霞 LI Hai-xin;LI Jin-xia(Shanxi Fenyang Hospital,Fenyang 032200,China)

机构地区：[1]山西省汾阳医院,山西汾阳032200

出　　处：《山西财经大学学报》2020年第S01期53-55,共3页Journal of Shanxi University of Finance and Economics

摘　　要：随着国家医改体制不断深化,按照“政府主导统筹规划,坚持公益创新机制,资源下沉提升能力,便民惠民群众受益”的原则,积极稳妥推进医疗联合体的建设与发展,进一步促进优质医疗资源下沉和经济效益提高,提升基层医疗服务能力。从合理调整财务关系和产权关系出发,构建统一、科学、规范的医疗联合体会计核算信息化标准体系,探讨不断优化群众看病难、看病贵的就医模式,从而推动医联体健康有序发展。Under the background of medical system reform,this paper followed the principle of"government leading,innovation for public welfare,resource reallocation and benefiting the people",and aimed to help for pushing the development of medical complex,so as to further promote hospital resources reallocation and raise primary medical service level.From the perspective of the reasonable adjustment of financial relationship and property rights,we suggested a standard accounting information system for medical complex.Moreover,we tried to put forward some countermeasures to optimize present medical-seeking model.

关 键 词：医疗联合体 财务会计职能 会计管理信息化 

分 类 号：R197.322[医药卫生—卫生事业管理]