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目的:提高中国全民医疗系统的财务运作水平。方法:比照英国的全民医疗系统(NHS)的财务体系。结果:我国全民医疗系统的财务体系尚未成熟,在审计,主要财务信息公开,卫生系统区域规划,终端医疗单位上级评价方法等多个方面尚有待提高。结论:在不断完善我国全民医疗系统的过程中,建议对其财务系统进行全面优化,做到政审分离,主要财务信息社会监督,明确卫生规划部门的区域及职责范围,上级单位需要对终端医疗单位进行全面评价及与之相配合的外部审计。
Objective: To improve the financial operation of the universal medical system in China. Methodology: Compare the financial system of the UK’s National Health System (NHS). Results: The financial system of universal medical system in our country is not yet mature, and needs to be improved in many aspects such as auditing, disclosure of major financial information, regional planning of health system and superior evaluation of terminal medical units. Conclusion: In the process of continuous improvement of universal medical system in China, it is suggested that the financial system should be fully optimized so as to ensure the separation of political examination and administrative supervision and social supervision of major financial information, and to clarify the area and scope of responsibility of the health planning department. Conduct a comprehensive evaluation and its accompanying external audit.