The Problems and Proposals of Budget Institution in Public Hospitals / 中国卫生经济

According to The Budget Law,the hospital needed to compile the government department budget.According to The Hospital Financial System,the hospital needed to compile a comprehensive budget.Because of the institutional reasons,there were existing problems,such as the unclear limit of government budget constraint on hospital,accountants did not understand the government department budget and the comprehensive budget,the budget system and the accounting system were not coordinated.Suggestions were prooosed to solve the problems.

PRACTICE AND THINKING OF COSTING ACCOUNTING ON THE BASIS OF MEDICAL SERVICES USING THE GENERAL LEDGER MODULE OF UFIDA IN NEW“HOSPITAL AC-COUNTING SYSTEM” / 现代医院

Objective Through the study of medical services cost accounting , we want to find the laws and provide a theoretical basis for government departments to develop standards of medical service prices and control health care costs . Methods On the basis of department cost accounting, we use financial accounting software, to provide medical service items for collection and sharing in accordance with the project income ratio , workload standards.Results Dialysis the three costs dominate factors, the proportion of disposable materials (60.03%)is the key factor affecting the cost.Conclusion Hygiene material spending accounted for a larger proportion of total expenditure , in order to effectively control the medical expense in dialysis patients, efforts should be made to reduce the cost of hemodialysis consumables.

The management strategy of hospital new financial system-based medical equipment archives / 中国医学装备

Objective:To establish the medical equipment archives management system to adapt to the Finance Ministry new hospital financial system. Methods:According to the new financial system requirements, implement the new file management strategy, as adjusting the original classification, management object and process. Results: After the implementation of the new management strategy, medical equipment archives management and new financial system in our hospital realize synchronous in January 1, 2012, thethree Zhang cardsystem optimizing, and the results have been applied to the existing hospital medical equipment management software, greatly improving the efficiency of management, provides a strong basis for medical equipment economic benefit and social benefit evaluation. Conclusion:The medical equipment archives were giving full play to improve the quality of medical care.