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国家有关部门制定了相关的管理办法和规定,对药品价格进行改革,如改变医院药品收入的会计核算方法,取消药品让利和进行大范围、大幅度的药品降价等。这对整顿药品虚高定价,扼制回扣歪风,减轻患者负担等是有积极作用的。但如果对医院补偿措施不配套、不完善,药价改革就会给医院带来如下问题:①医院的药品收入难以核定,且不利于医生安全、合理用药;②合法收入上缴,与国家有关法律不符,且可能出现会计信息不实;③药价降低,患者负担不一定降低;④药品降价造成的损失无人承担,最终落脚是在医院。针对上述问题,应采取如下对策:①加大政策宣传力度,提高认识;②从源头入手,加大打击力度,杜绝临床促销;③加强监督检查,保证药价改革政策贯彻执行;④建立一套完善的补偿机制;⑤医院内部实行全成本管理和全成本经济核算,充分调动人员积极性。
Relevant state management departments have formulated relevant management measures and regulations to reform drug prices, such as changing the accounting methods for hospital drug income, canceling drug distribution, and carrying out large-scale and drastic price cuts for drugs. This will have a positive effect on rectifying high prices of drugs, curtailing rebates and reducing the burden on patients. However, if the hospital’s compensation measures are not matched or perfected, the drug price reform will bring the following problems to the hospital: 1 The hospital’s drug revenue is difficult to verify, and it is not conducive to the doctor’s safe and rational use of drugs; 2 Legal income is paid, and relevant laws of the state Inconsistent, and accounting information may be false; 3 drug prices are reduced, the patient’s burden is not necessarily reduced; 4 losses caused by drug prices are unburdened, and ultimately settled in the hospital. In response to the above problems, the following countermeasures should be taken: 1Intensify policy publicity and awareness; 2Start from the source, increase crackdown, and eliminate clinical promotions; 3Enhance supervision and inspection to ensure the implementation of drug price reform policies; 4Establish a set of Perfect compensation mechanism; 5 The hospital implements full-cost management and full-cost economic accounting to fully mobilize the enthusiasm of the staff.