多中心治理视角下我国医联体财务管理的完善  

The Improvement of Financial Management of Chinese Medical Association from the Perspective of Polycentric Governance

作　　者：张璐璐 ZHANG LU-LU(Xinjiang University of Finance and Economics,Urumqi 830012)

机构地区：[1]新疆财经大学法学院

出　　处：《财务与金融》2021年第3期42-46,共5页Accounting and Finance

摘　　要：财务管理在我国医联体管理与营运过程中具有重要的地位。但是由于认识不足、能力不足和信息阻滞等问题,财务管理并未能在我国医联体营运管理、预测决策、考核激励方面发挥其应有的作用。本文提出要从理念更新、模式创新、制度优化、强化保障、完善报告等方面优化我国医联体财务管理,以期进一步提高医联体内部管理能力,为进一步发掘我国医联体服务潜力做出贡献。Financial management plays an important role in the management and operation of Medical Alliance in China.However,due to the lack of understanding,ability and information block,financial management has not been able to play its due role in the operation management,prediction and decision-making,assessment and incentive of Medical Alliance in China.Therefore,this paper proposes to optimize the financial management of the medical alliance in China from the aspects of concept updating,mode innovation,system optimization,strengthening guarantee and improving report,so as to further strengthen the internal management ability of the medical alliance and make contributions to further explore the service potential of the medical alliance in China.

关 键 词：医联体 财务管理 医疗资源整合 理念创新 

分 类 号：F230[经济管理—会计学]