试析公立医院财务管理职能的转变

新医院财务制度、会计制度的实施,医改的深入以及医院经济绩效考评工作的开展,对公立医院财务部门提出了更高的要求,公立医院财务部门必须适应新的形势,实现从传统的记账职能到财务管理职能的转变。要加强财务信息系统一体化建设并注重系统的安全;通过预算、成本核算及绩效管理工作,加强财务分析职能;改变原有的工作方式,加强与临床科室的沟通;财务人员需及时更新现有知识,不仅要有专业的财务知识,还要有经济管理的知识和概念,才能胜任现有的财务工作。     

医院成本核算制度设计、实施进展及其局限性分析

文章对医院财务、会计制度对医院成本核算的规范,以及公立医院改革政策文件对成本核算的要求进行了回顾,介绍了医院成本核算的实施进展,结合政府会计改革,分析了医院成本核算的局限性,包括科室成本核算结果难以同时满足医院内部管理和政府定价补偿需要;项目成本、病种成本核算缺乏操作指南和报表格式,建议做好医院成本核算与政府会计的衔接。     

新《医院财务制度》下的财务管理观念更新与功能升级

新《医院财务制度》中预算管理、成本管理、绩效评价和财务分析是财务管理的前沿模块,其中许多内容需要财务人员有一定的知识积累与钻研精神,才能发挥这些工具的作用,产生对管理决策有价值的参谋信息,参与医院管理,实现从核算、报账型向管理型转变。     

上海市5家试点医院医疗服务项目成本核算结果分析

目的 对上海市5家试点医院2013年医疗服务项目成本核算结果进行分析,为推进成本核算工作、调整医疗服务项目价格提供参考依据。方法 采用作业成本法作为科室级医疗服务项目成本核算方法、采用加权平均法作为院级医疗服务项目成本核算方法;从收益情况、成本构成以及单位成本与收费价格比较3个方面展开分析。结果 在现行公立医院补偿模式下,医疗服务项目成本无法完全通过医疗服务收费和财政基本支出补助予以弥补,综合医疗服务类、中医类等体现医务人员技术劳务价值的医疗服务项目亏损严重。结论 在确保稳定的前提下,进一步调整医疗服务价格,通过开展成本核算和比价研究,最终建立以成本和收入结构变化为基础的价格动态调整机制。     

基于成本核算的医院内部服务价格的制定

随着医院内部成本核算基础工作的日益加强和成本核算体系的日趋成熟,为了使单位内部责任的划分更加清晰明确,把责任成本作为成本控制的重要内容纳入总体绩效考核评价体系中,实行内部服务价格势在必行。以成本核算为基础,探讨医院内部服务价格制定的作用、原则和方法,并以某大型三甲医院机电维修内部服务价格的制定为例,研究内部服务价格的制定步骤和实施环节。     

以实施新财会制度为契机构建医院财务管理平台

公立医院如何根据新《医院会计制度》和新《医院财务制度》,转变现有的医院财务管理体制,构建新型医院财务管理平台,已成为公立医院的内部管理体制改革的焦点。以江苏省人民医院为例,针对在新医改背景下,公立医院在构建新型医院财务管理平台过程中,如何处理新财会制度实施中面临的问题,做好新旧财会制度对接,提出应对措施和对策建议。     

浅析医院成本核算与成本监控在医院管理中的作用

医院成本核算与成本监控制是医院经营活动的重要手段之一,是医院经营管理的基本内容,也是提高医疗服务质量和经营管理水平的有效方法.《中共中央、国务院关于卫生改革与发展的决定》和由国务院八部委联合颁发的《关于城镇医药卫生体制改革的指导意见》都进一步明确了有关医院的补偿政策、价格政策、医院政策及支付方式改革的相关经济政策,使得医院过去传统的依赖外部条件谋求发展的空间和可能性越来越小,亦即意味着医院需通过加大部建设、加强经济管理来发展自我.国内外医院经济管理的发展历程表明,医院发展有赖两条腿走路,一是通过提高医疗质量、提高医院声誉增收,二是建立并完善系统化的成本监控措施.因此,成本监控是医院经济管理的重要手段。     

《医院财务制度（征求意见稿）》中公立医院国有资产管理的优化分析

国有资产管理是医院财务管理的重要内容,但我国公立医院国有资产管理存在着管理目标不当、范围界定不清、权责不明确、信息披露不全面等问题,无法适应新医改的要求。分析了这些不足并探讨了《医院财务制度（征求意见稿）》中公立医院国有资产管理在管理目标和管理范围方面的变化,提出落实医院独立法人地位、完善内部控制制度等改革方向。     

新《医院会计制度》实施前后医保拒付费用处理对比研究

医院财务应如何处理才能正确反映医院真实的经营情况,避免明盈实亏等现象,成为值得探讨的课题。通过对当前医院医保病人医疗费用及拒付费用核算方法进行回顾,与2010年12月国家财政部下发、将于2012年1月1日起全面实施的、新修订的《医院会计制度》做对比,指出前者之缺陷,肯定后者在有效避免会计信息失真、提高医院会计效用、完善医院会计制度以及促进医院可持续发展等方面的积极作用。     

单病种临床路径的成本核算管理研究进展

医院成本核算是医院经济管理的重要内容,医院加强成本核算,走“优质、高效、低耗”的发展之路,将是建设节约型社会的必然要求,也是医疗服务进入市场参与竞争的必然结果。以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。综述了以单病种临床路径为基础的成本核算管理的国内外相关研究成果,并对研究现状进行了总结和分析。     

Accounting for Algae

Interest and research in the use of algae for energy is growing but an analysis of the different methods for the accounting for the carbon dioxide (CO ₂) emissions that result, is lacking. In this article, four accounting systems are evaluated for their completeness, simplicity, sectoral accuracy, and scale‐independence. Two options under the Kyoto Protocol (KP), a value‐chain (end‐user responsibility) approach, and Point of Uptake and Release (POUR) are evaluated. Algal material is used in biofuels, animal feeds, human foods, and food supplements, and a range of products such as paints, cosmetics, and plastics. There are also proposals for using algae as a soil amendment. This variety of uses for algal material together with the fact that it will probably contain carbon of fossil origin presents accounting challenges and reveals inconsistencies that have lain in the KPs treatment of biomass emissions. Furthermore, a key conclusion of the article is that neither proposed KP accounting approach for algae leads to correct accounting of emissions for all uses. Both value chain and POUR approaches more correctly and consistently account for algal emissions across uses. POUR offers the potential to provide comprehensive, consistent emission accounting across all uses of biomass, which represents a major step forward in accounting for CO ₂ emissions due to use of biomass.     

Accounting units in DNA

Chargaff's first parity rule (%A=%T and %G=%C) is explained by the Watson-Crick model for duplex DNA in which complementary base pairs form individual accounting units. Chargaff's second parity rule is that the first rule also applies to single strands of DNA. The limits of accounting units in single strands were examined by moving windows of various sizes along sequences and counting the relative proportions of A and T (the W bases), and of C and G (the S bases). Shuffled sequences account, on average, over shorter regions than the corresponding natural sequence. For an E. coli segment, S base accounting is, on average, contained within a region of 10 kb, whereas W base accounting requires regions in excess of 100 kb. Accounting requires the entire genome (190 kb) in the case of Vaccinia virus, which has an overall "Chargaff difference" of only 0.086% (i.e. only one in 1162 bases does not have a potential pairing partner in the same strand). Among the chromosomes of Saccharomyces cerevisiae, the total Chargaff differences for the W bases and for the S bases are usually correlated. In general, Chargaff differences for a natural sequence and its shuffled counterpart diverge maximally when 1 kb sequence windows are employed. This should be the optimum window size for examining correlations between Chargaff differences and sequence features which have arisen through natural selection. We propose that Chargaff's second parity rule reflects the evolution of genome-wide stem-loop potential as part of short- and long-range accounting processes which work together to sustain the integrity of various levels of information in DNA.     

Accounting for periodicities in biology

The attention of biologists is directed to the analogy between a metabolizing system and an electrical circuit with feedback and finite time delay. Periodicities can be explained on the basis of linear chemical kinetics and linear differential equations, although the latter are of infinite order.     

Accounting for alignment uncertainty in phylogenomics

Uncertainty in multiple sequence alignments has a large impact on phylogenetic analyses. Little has been done to evaluate the quality of individual positions in protein sequence alignments, which directly impact the accuracy of phylogenetic trees. Here we describe ZORRO, a probabilistic masking program that accounts for alignment uncertainty by assigning confidence scores to each alignment position. Using the BALIBASE database and in simulation studies, we demonstrate that masking by ZORRO significantly reduces the alignment uncertainty and improves the tree accuracy.