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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

41

期数:

2024年07期

页码:

53-55,59

栏目:

财务与审计

出版日期:

2024-07-03

文章信息/Info

Title:

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

作者:

熊 磊¹; 胡 枫¹; 杨维新¹; 夏 婷¹; 陈业烨²

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

Author(s):

XIONG Lei;  HU Feng;  YANG Weixin;  XIA Ting;  CHEN Yeye

Fujian Medical University Union Hospital, Fuzhou Fujian 350001, China

关键词:

公立医院; 低值耗材管理; 财会监督

Keywords:

public hospitals;  low-value consumables management;  financial and accounting supervision

分类号:

R197.32

文献标志码:

B

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。

Abstract:

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.

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更新日期/Last Update: 2024-07-03