医疗改革推行十余年来,医疗保障所覆盖的人群从公费扩大到医保,从职工扩大到居民,从省市医保扩大到新农合,时至今日,所来就诊的人员自费的已经很少,大多数能归属进各类医疗保障体系。医疗管理机构对医院的政策性约束效果日趋明显,各项政策日益成熟,各类消费者的边界也逐渐清晰,形成了具有中国特色的管控拨付体制和竞争模式。医院只有重视财务管理分析,加强医改政策研判和消费者分析,才能统筹医院、国家和消费者三者利益,合理保证医院经营管理合法合规,提高经营效率和效果,促进医院实现发展战略。 More than a decade after the implementation of the medical reform, the population covered by medical insurance has been expanded from public funds to medical insurance, from workers to residents, and from provincial and municipal health insurance to new rural cooperative medical care. To date, , Most can belong to all kinds of medical security system. The effects of policy-making restraint on hospitals by medical regulatory agencies have become increasingly evident. Various policies have become increasingly mature and the boundaries of various types of consumers have also gradually become clear. A management and allocation system and a competition model with Chinese characteristics have been formed. Only by paying attention to the analysis of financial management, strengthening the reform of medical reform policy and analyzing the consumers can the hospital consolidate the interests of the hospital, the state and the consumers, rationally ensure the compliance of the operation and management of the hospital, improve the operation efficiency and effectiveness, and promote the hospital to realize the development strategy.