Add in order to change the public hospital system mechanism " Catalyst "

Add in order to change the public hospital system mechanism " Catalyst "
Staff reporter Cao Zheng In five system that announce this time, no more than public the intersection of hospital and financial affairs, accounting system that revise again while being concerned the most. On the time table that the new system pursues, can also find out relevant department is cautious. Contacted the pilot city to carry out in the public hospital reform country at first since July 1, 2011 in new hospital financial affairs, accounting system, then just carry out in the whole country since January 1, 2012. And implemented integrally in the whole country since July 1, 2011 when being audited and guided as to simple medical financial affairs, accounting system and hospital financial statement of health organ of basic unit. Which has new rule made the key links of the economic management of public hospital to adjust? What influence will produce? Wang Jun, Vice Minister of Ministry of Finance, thinks, these new systems will accelerate advancing the reform of system mechanism of medical organization. Hospital revenue and expenditure include the intersection of budget management and new system in, stipulate clearly all, implement to hospital " whether authorize revenue and expenditure, make items of subsidy, overspend, mend and balance use according to the regulation " Budget management, and it stipulate whether there aren't place, it launch hospitals conditional " it last revenue and expenditure, in order to charging, supporting, propping up, be overcharge, turn over, subsidize difference, rewards and punishments are clearly demarcated" Wait for the pilot project of many kinds of management. Wang Jun introduces, strengthens the budget to restrain from and manage, include all all revenue and expenditure of hospital in budget management, can safeguard the integrality, seriousness of the budget, stop questions such as the expenditure of random reconciliation item,etc., promote the norm of the hospital to run. On the basis of defining the overall method of the budget management of the hospital, link up with management system reform of the financial budget, method, principle, procedure,etc. that each link such as the new system establishment, execution, final accounts of the budget of the hospital followed have made the detailed regulation, and defined the responsible institution ' Or host organization) , duties in every link of budget management of main body such as financial department and hospital,etc.. The hospital revenue and expenditure are classified to adjust the new system to stipulate, according to the principles of the source, expenditure based on use according to the income, adjust the revenue and expenditure classification of the hospital rationally. This fixed purpose lies in cooperating to advance medicine to separate the process of reform, weaken the compensation that medicines add the hospital in pairs, include the medicines revenue and expenditure in the medical revenue and expenditure and check and calculate in unison. In addition, can also check and calculate scientific research, teaching project revenue and expenditure alone according to the needs of operational activity, in revenue and expenditure are classified. Wang Jun thinks, these regulations have already reflected public service property and business characteristic of the hospital, every revenue and expenditure standardizing the hospital are checked and calculated and managed. The medical service cost is calculated should propose clearly the implementing scheme of the medical reform regularly, strengthen cost accounting and control of public hospital, calculate the medical service cost regularly, science checks and rates the efficiency of medical care. New hospital financial affairs, accounting system have strengthened the requirements for cost management especially, control etc. making the clear regulation to the goal, target, procedure, cost range, cost analysis and cost of cost allocation of cost accounting of cost management, it is thinning the medical cost was collected and checked and calculated the system, for the assessment of the medical cost with checking and calculating and offering basic data identical, suitable for proving of the requirements. Wang Jun says, these regulations strengthen one's own operation management, strong data support of promoting cost accounting and controlling competence to offer to the hospital in an all-round way, and offered the reference basis for the fact that the administrative department will make the reasonable medical service price in the future. The asset-liabilities should reveal in an all-round way Public hospital in debt problem like" See flowers in the fog " . The new system stipulates, the hospital should check and calculate assets and debt had completely, reveal the information of asset-liabilities in an all-round way, reflect use consuming and real value of the assets objectively. Strengthen the intersection of control and means at the same time, it restrains from to be to borrow current liability, strict heavy-duty equipment purchase and investments abroad prove and report the procedure for approval. Wang Jun says, through tamping the information of asset-liabilities, strengthens assets management and financial risk and keeps a lookout, reflect the asset-liabilities situation of the hospital overallly, truly, offer the effective policy basis for standardizing fund-raising of hospital and investment behavior strictly. The annual financial report should be audited related files of medical reform such as " instruction about the public hospital reform pilot project ",etc. by the certified accountant, have proposed the clear requirement in giving play to the role of audit and supervision of the accounting firm. And implement medical reform opinion and relevant requirements of implementing scheme, find out the hospital resources, take precautions against several jobs such as financial risk, improving and encouraging tied mechanism, strengthening budget and cost inside the hospital and managing, strengthening the use of the fund of medical reform and supervising, true, reliable financial information that can't leave. Wang Jun says, the certified accountant audits the financial statement of the hospital, contributes to improving the accounting information quality of the hospital, strengthen authenticity and public trust of financial situation and management performance. In addition, introduce certified accountant's audit system and help to further strengthen the supervision and management to that government's hygiene injected capital into the operating position, form the supervision system with effective science, it is to guarantee the fund input of the medical reform and use the safe, normal, transparent and effective important mechanism.

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