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医、药分开是当前国内医院面临的一项改革课题,它是国家为解决以药养医问题提出的一项解决办法,“医、药分开核算,分别管理”办法的出台,以及医疗需求的新变化,客观上要求拓展与深化、规范与严格医院的经营管理。很多医院内部的经济状况可用资金紧缺与浪费严重并存来概括,表现为收入有限、补偿不足、资金短缺、周转资金不足、欠费严重、负债运行等。现实经济状况也迫切需要加强医院财务管理,从而不断提高其应变能力与竞争力,在提高社会效益的前提下,努力提高医院的经济效益。
The separation of medicine and medicine is a reform issue currently faced by domestic hospitals. It is a solution that the state has put forward to solve the problem of recuperating medicine and medicine. The promulgation of the “separate accounting of medicine and medicine” and the introduction of the medical treatment New changes in demand, objectively require the expansion and deepening, standardize and strictly manage the operation of the hospital. In many hospitals, the internal financial situation can be summed up with serious shortage of funds and waste. The performance is limited income, insufficient compensation, shortage of funds, lack of working capital, arrears of debts and running of liabilities. The actual economic situation also urgently needs to strengthen the financial management of the hospital so as to continuously improve its adaptability and competitiveness and make great efforts to improve the economic benefits of the hospital on the premise of improving social benefits.