公立医院低值耗材管理的财会监督改进研究  

Study on Improvement of Financial and Accounting Supervision of Low-value Consumables Management in Public Hospitals

作　　者：熊磊 胡枫[1] 杨维新 夏婷 陈业烨 XIONG Lei;HU Feng;YANG Weixin;XIA Ting;CHEN Yeye(Fujian Medical University Union Hospital,Fuzhou Fujian 350001,China;不详)

机构地区：[1]福建医科大学附属协和医院,福建福州350001 [2]福建农林大学经济与管理学院,福建福州350002

出　　处：《卫生经济研究》2024年第7期53-55,59,共4页

基　　金：中国卫生经济学会卫生健康经济管理第二十四批自主研究课题“卫生健康行业财会监督体制机制、体系架构及政策要点研究”。

摘　　要：当前,公立医院对低值耗材管理的财会监督存在较多难点,难以适应医保、收入、预算、运营等方面监管的要求。对此,案例医院探索推进低值耗材管理的财会监督改进措施,通过信息化改造、预算资产管控、费用结构调整、规范计价收费行为、加强业财融合等,提升对低值耗材管理的财会监督能力,落实监管责任,取得了显著成效,为其他医院加强低值耗材管理的财会监督提供了经验借鉴。At present,there are many difficulties in the financial and accounting supervision of low-value consumables management in public hospitals,and it is difficult to adapt to the requirements of the supervision of medical insurance,income,budget,and operation.In this regard,the case hospital explores the improvement measures to promote the financial and accounting supervision of low-value consumables management.Through the transformation of information technology,the control of budgetary assets,the adjustment of cost structure,the standardization of pricing and charging behavior,the hospital improves the ability of financial and accounting supervision of low-value consumables management,implements the supervision responsibility,achieves remarkable results,which provides experience for strengthening financial and accounting supervision of low-value consumables management in other hospitals.

关 键 词：公立医院 低值耗材管理 财会监督 

分 类 号：R197.32[医药卫生—卫生事业管理]