摘要
自2011年以来,北京市在市属医院推行医保总额预付的医保管理政策,作为定点医疗机构,医院的医保收入占医疗收入的比重逐年增加,因此做好医院医保财务管理工作,保证医院平稳运行,已成为医院刻不容缓的工作。尤其是当医院需要逐步从综合向专科医院转型过程中,如何切合医保总额预付指标,以不变应万变,对医院的医保财务管理工作提出了更高的要求。本文主要从医保总额预付的内涵入手,提出转型期医院的医保财务管理工作的影响和挑战,思考在医保总额预付制下,医院应从加强医保总额预付的预算、预算与成本相结合、优化HIS系统数据,使其切合医保财务管理需求的要求及构建以医保种类的明细科目的财务核算等财务管理应对策略。
Beijing has carried out total medical insurance prepaid policy in city hospitals since 2011. Hospitals＇medical insurance income proportion increased year by year as appointed medical institutions. Therefore, it has become an urgent task for hospitals to ensure the smooth operation of hospital medical insurance financial management, especially when the hospital needs to gradually transform from integrated to specialized hospital. Higher requirements are put forward for the management, in order to fit for quota insurance and cope with shifting events. This article mainly from the definition of the total medical insurance prepaid to put forward the influence and challenge of hospital medical insurance financial management during the transformation period. The hospital Should meet the requirements and construct financial management coping strategies such as the financial accounting of medical insurance types by strengthening the total amount of the medicare budget, keeping budget in balance with cost and optimizing HIS system data
出处
《中国医药导报》
CAS
2017年第27期185-188,共4页
China Medical Herald
关键词
医保总额预付
医院转型
财务管理
Total medical insurance prepaid
Hospital transformation
Financial management
