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Objective:To solve the problems that the accounting treatment of donated business of each hospital was not uniform caused by the imperfect provisions of hospital accounting system.Methods:The relevant systems and policies were comprehensively reviewed and regularly analyzed.Results:The current accounting treatment was contrary to the matching and substance over form principle,which effected the authenticity and accuracy of the financial statements.Conclusion:Social donation was an important way of financing in hospital.It needed to divide the donated fund by limited or not limited,set up related subject and improve hospital accounting system.
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Based on the analysis of the role of financial management promoting the transition in public hospitals development model and management accounting talents demand for public hospitals development model transition,it put forward relevant policy advices to speed up public hospitals accounting personnel training and improve business ability,including relying on the national accounting leading and backup talent training project,meeting the demand of high-end financial talents in hospitals;adapting to internal control and hospitals development,increasing investments for financial personnel training,training business backbone and management experts and raising the overall level of economic management.
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This article reviews the investment and financing policies suitable for the Public-Private Partnerships(PPPs)model in public hospitals and the main practice models, analyzes their dilemma when applied to the public hospitals in public-private partnerships to determine reasonable equipment and facilities, evaluate the value of investment assets in public hospitals, and obtain reasonable return on investment for the cooperation current partnership.Based on this, the study puts forward the way out of the dilemma which is aroused in public hospitals.Forwarded suggestions include the strengthening of the previous feasibility studies regarding the partnership projects and implementation of regional health planning and medical institutions to set the planning requirements;strengthening the assessment of tangible and intangible assets of the PPP projects in public hospitals and to prevent the loss of state-owned assets;and strengthening the financial information disclosure on PPP in public hospitals, protecting the legitimate rights and interests of the staff and maintainance of the public welfare of public hospitals.
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Financial information disclosure was the weak link in public hospitals information disclosure,information provided to outside by hospitals was priority to basic medical information,opaque finance will hinder the reform and benign development of public hospitals.It analyzed the impact on operation management,transparency,and compensation of public hospitals financial information disclosure.It pointed out that published financial information can promote public hospitals' internal control,strenghthen financial work well informed and participation by all staffs,reinforce the external supervision of public hospitals with hardening budget and cost constraints.
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Based on the comparison of financial information disclosure among public hospitals,enterprises,government and non-profit organizations,it proposed to establish a system framework on public hospitals financial information disclosure framework combined with the guidance of urban public hospital comprehensive reform pilot,including information published main body,object,scope,contents,method,time,form,quality assurance and violations.
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It combed the research progress of public hospital fiscal and taxation policy of international and domestic scholars,summarized the current research,found that the existing research was lagging,scattered,giving priority to qualitative analysis,more confined to the emphasis on increasing financial investment,establishing a link between fiscal subsidies and the results of budget implementation,etc.There was no systematic analysis for the impact of the fiscal and taxation system reform to public hospitals.The reform of public hospitals needed to carry out the research on relevantfiscal and taxation policies,so as to find the problems and come up with policy recommendations on the full implementationof fiscal and taxation system reformrequest for public hospitals.
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Objective:The aim of this paper intends to reveal the problem of taxation policies suitable for public hospitals and private hospitals so as to provide policy support for guiding the healthy development of public hospitals and private hospitals too. Methods:To achieve the objective of this study, a comparative analysis, and a descriptive analysis were used in comparing the taxable income and taxation policies suitable for public hospitals and private hos-pitals. Results:The findings of the present study show some of the key problems facing the taxation policies in public hospitals and private hospitals which include incomplete linked system of enterprise income tax, business tax changing value added tax pilot, difficult to guide practice;destroying the tax fair principle on account of it regarded the hospi-tal nature as identified conditions of tax payment or dispense tax; high tax hindered private hospital competitiveness and developing power;and financial opaque, absence of supervision, preferential taxation policy hard to implement. Conclusion:As per the analysis of this study, it is needed to define the hospital value added tax taxable items and its accounting system;to determine whether to pay the value-added tax and enterprise income tax according to the nature of hospital medical service project; and establish the disclosure system of hospital financial information, strengthen the transparency on income, expenditure and tax.
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Currently, the competent authorities and the financial sector propose that public hospitals should firstly select pilot for key projects, and steadily to expand the implementation scope of financial assistance expenditure budget performance management. By using the example of Tongji Hospital, the current status and problems of budget performance management for public hospital financial assistance expenditure is analyzed, the expenditure budget performance management after received financial assistance is discussed.
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By using literature review, expert consultation and investigative method, this paper aims to analyze the progress, system design and implementation for the performance management of financial budget projects in public hospitals. Budget management is still in its initial stage, the management system is imperfect, the index system, in-formation system, and personnel team lag behind expectations. The paper suggests the following measures:theory ho-rizons should actively carry out relevant academic research, the National Health and Family Planning Commission should learn the real state of performance management of pilot financial budget projects in public hospitals and under-stand the progress, highlights, and problems thereof to improve the direction and design of the project performance e-valuation index, provide various scientific and reasonable evaluation index weights, scores, and clear evaluation cri-teria, and thus form a unified budget performance management system framework.
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This paper introduces the experience of performance-oriented finnacial compensation in the public hospitals of typical countries. It introduces the setting of performance goals;monitoring and evaluation of financial as-sistance expenditure budget implementation;and provision of funds based on output and task. Problems such as low compensation and based on staffs and beds basis of public hospital financial compensation are analyzed. Finally, the paper provides some enligtenment to improve public financial compensation mechanism: strengthening performance goal management, increasing the scientific level of public hospital budget, implementing budget performance evalua-tion, item and disease cost accounting to specify the compensation way, quota and standard.
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The paper analyzes from the angles of the parties providing, needing and paying for medical and health services the factors influencing the medical insurance system and discusses the features of reform directions in the medical insurance payment system, viz. the move of payment from an open to a closed mode and from a single to a mixed mode and the move of the main bodies controlling medical insurance expenses from expenses controlling centers to resources controlling centers. The single mode of payment by service procedures adopted in the current medical insurance system in China must therefore be replaced by a diversified mode of payment and corresponding supporting measures ought to be taken. In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
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Reasons why the current physician-patient relationship has not advanced to a truely harmonious stage in our country are multiple.From the ethical point of view,most medical disputes come from the lack of sincerity and humane care,and self-centered and economic benefits oriented concepts from both doctors and patients.From the legal point of view,the research on the important legal cases related to physician-patient relationship is hysteretic and even lacking.The system settling physician-patient conflict is distempered and imperfect.Both the doctors′ and patients′ legal knowledge and consciousness are inadequate.To construct a harmonious physician-patient relationship,we should fasten the process of legislation,protect profits on both sides,strengthen moral education and confirm the ethical demand.
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Constructing a harmonious hospital shares an important role in constructing a harmonious socialist society.Ethical factors are not only the foundation of constructing a harmonious hospital,but also the inherent requirement of clinical practice as well as the consistent goal and means of modern hospital management.Construction of a harmonious hospital in the new situation should embark from the hospital connotation construction,develop a top-grade group of medical staff,build up a transparent charging system,construct a graceful medical environment,search society public opinion support for strengthening mutual communication between doctors and patients,and reconstruct mutual trust between doctors and patients.
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The paper first analyzes the currently existing favorable conditions for capital operation by the hospital, including the structural foundation laid by reform in the property right system and the development of the capital market, the opportunities provided by the inflow of foreign capital and other social capital, the beneficial experience gained from regrouping, and the new channels offered by funds raised by going public. Then it expounds the alternatives between the means of intensional operation and extensional operation and the two models of financial control in capital operation, viz. centralization and decentralization. The paper also presents some policy decisions on investment and fundraising in capital operation, namely, establishing a market-adjusted and diversified fundraising mechanism, improving the mechanism of decision analysis in project investment, and strengthening financial risk management in capital operation.
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The poor population suffers high disease-related economic risk,while holds weak anti-risk capacity,thus is easy to be in the vicious circle of disease-poorness-disease.For many years,disease-related economic risk of the poor remained unsolved,as a result of insufficient health resource and limited medical security capacity.It concludes that the establishment of a medical security system,with joint sharing of risks in bearing the burden of medical expenses,could be a fundamental solution to the disease-related economic risk of poor population.
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From its motivator function of salary system,hospital managers can transform salary into incentive factors to promote hospital's strategy and core value.The author suggests that single-faceted pursuit for economic benefits should be avoided in hospital performance management.Under the precondition of patient-centered and quality-cored medical service,the new way of bonus allocation integrated medical quality,cost consumption,workload and management indicators to inspire medical staff and promote hospital management and development.
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The Chinese public hospitals,obviously known from their name,should be national property.However,the current operational behaviors of public hospitals are quite mercantilistic.As far as the approach to the reform and development of public hospitals is concerned,neither should the approach be purely based on public welfare nor the market itself.Instead,a certain degree of marketization on the basis of public welfare together with the integration of public mechanism and market mechanism should be advocated.
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Ethical factors serve as the foundation of harmonious hospital construction,the inherent requirement of clinical practice,the consistent goal and means of modern hospital management,and the promotion of the traditional management thought as well.The Confucian doctrines of benevolence,uprightness,politeness,wisdom and integrity all have greatly affected and supported the moral management of hospital.
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An effective hospital performance appraisal system is still unavailable in China,which results in low efficiency of hospital operation to some degree.It is of great significance to carry out hospital performance appraisal for perfecting hospital performance appraisal system and promoting the efficiency of hospita1 management.Some issues should be bared in mind during the establishment of hospital performance appraisal system as follows.Single-faceted pursuit of economic benefits should be avoided.Combination of external hospital appraisal system and internal hospital appraisal system,and the overall application of performance appraisal in performance management should be stressed.It is also suggested to establish a three-leveled performance appraisal system including hospital level,department level and post level appraisal systems.We also argue that attention should be given to the selection of comprehensive appraisal methods,continuous mutual communication on performance,and timely adjustment.
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It was undoubted that doctor-patient relationship was becoming more and more worse,and this condition lead the doctors,patients,governments feel ve ry awkward.Every related side would be Faliures.Nowadays,the tensional doctor patient relationsh i p is a result of improper value choice and institutional arrangement in the back ground of market economy and high technology development.Building a harmonious doctor patient relationship and become double win is a key issue to affect medical service.It needs government,hospital,doctor and patient to work together.Therefore,we should promote the harmony of doctor-patient relationship in the respects of value choice and institutional arrangement.The action of benefiting others at the medical market includes benefiting for others unselfish and benefiting for others for self under the condition of market economy.Seeking patients' interests even at the expense of the professionals' own interests is the most essential moral criterion and professional obligation.