目的 了解管理会计在二、三级公立医院的应用现状,为公立医院管理会计的应用提出建议.方法 选取黑龙江省12个市共47家二、三级公立医院作为调查对象,通过问卷调查和实地访谈收集资料并进行统计分析.结果 从总体情况看,需提高对公立医院管理会计重要性、管理会计机构设置和应用领域方面的认识;从具体应用看,在管理会计目标、工具实务应用、人才队伍建设、信息化、外部咨询等方面尚需完善.结论 二、三级公立医院对管理会计的应用尚需在领导重视、机构设置、制度建设、人才培养和信息系统等方面进行加强.

目的 筛选公立医院管理会计体系建设的关键性影响因素,为公立医院管理会计体系构建提供参考.方法 通过文献分析、理论研究初步编制公立医院管理会计体系建设影响因素一览表,采用德尔菲法进行2轮专家咨询,运用层次分析法确定影响因素权重并筛选关键影响因素.结果 确定控制活动、内部环境、信息与沟通、人才培养、考评与监督、外部咨询影响因素为公立医院管理会计的关键影响因素.结论 构建公立医院管理会计体系应优化管理会计应用的内部环境,建立公开透明的数据平台,健全评价、监督和问责机制,并完善人才选拔制度.同时可借助外部咨询力量,完善公立医院管理会计体系.

目的 通过对黑龙江省哈尔滨市8家三级甲等医院的医生进行问卷调查研究,了解在三级甲等医院的医生对过度医疗行为进行认知的情况和对临床路径管理、单病种管理、DRG管理3种政策对减少过度医疗行为的评价,为医院合理诊疗、减少过度医疗现象作贡献.方法 采取分层抽样调查的方法 ,对哈尔滨市8家三级甲等医院的医生进行问卷调查,采用统计描述的方法 对结果 进行分析.结果 不同工作年限、科室、职称的医生对过度医疗及相关管理政策的认知存在差异.结论 工作年限越久,医生对过度医疗的认知越高,不同科室都存在过度医疗现象,医保监管缺失和个人利益诱导是医生认为过度医疗产生的主要原因,DRG管理是遏制过度医疗较好的政策.

为减少公立医院领导干部腐败行为的发生,同时提高审计评价质量,国家审计署以及各级审计部门积极探索和实施了公立医院领导干部经济责任审计的措施和办法,但取得的效果并不是非常显著.以公立医院为研究对象,针对其具有的特点,研究探讨公立医院领导干部经济责任审计的意义、相关政策依据、审计特征和审计内容等问题,以期有效实现对公立医院领导干部的审计、评价和监督.

政府办公立医院是医疗卫生服务体系的中流砥柱,在取消药品加成后,由于政府财政补偿不足,产生医院运行困难等问题.通过了解黑龙江省政府办公立医院财政保障现状,找出其中存在的问题,重点探讨如何建立合理的黑龙江省政府办公立医院财政保障机制,以期为取消药品加成后公立医院的改革提供依据.

采用ROCCIPI框架,从规则、机会、能力、交流、利益、过程和意识7个维度,找出公立医院经济责任审计评价中存在的问题并进行分析,以期为公立医院进行经济责任审计时提供客观、全面、公正、科学、合理的评价方法.

At present,the reform of public hospitals is deepening,and it isparticularly important to improve the management system of modern hospital,and the core of which is hospital internal post management.The article introduces the main practice of post management of The Fourth Affiliated Hospital of Harbin Medical University onthe basis of the necessity of hospital post management,and provides references for the exploration of public hospital reform.

Objective Through using principal component analysis,to study the main influencing factors of health expenditure growth in China under the new normal of economic society,and to put forward new ideas and new views for deepening the reform of health system.Method 20 indexes of total health expenditure under the background of economic and social new normal were selected,and 20 original index variables were transformed into 3 main component scores by principal component analysis.Result Since the new normal of economic society,the indicators of GDP,the proportion of population aged 65 and above and the percentage of GDP in the third industry have a greater impact on the total health expenditure in China.Conclusion The slowdown of GDP growth and the acceleration of population aging process under the new normal of economic society have a great impetus to the growth of total health expenditure in China.The rapid development of hospital high-tech industry in the new era will lead to the increase of medical cost,which leads to the rapid growth of total health expenditure.

Objective Through the construction of the Elman neural network to forecast the total expenditure data on health,and to analyze the change trend of the total health expenditure in the economic and social new normal.Method Doing reference on health total expenditure analysis method before the new normal economy and sociey,summarizing that the Elman neural network was constructed to estimate the total health expenses,and the prediction results was good.Result Since entering the "new normal",China's total health expenditure and gross domestic product will increase year by year from 2016 to 2020.The total health expenditure will increase from 4 583.249 billion yuan in 2016to 60 295.96 billion yuan in 2020.The gross domestic product will rise from 72 094.57 billion yuan in 2016 to 81 027.47 billion yuan in 2020,and the proportion of total health expenditure relative to GDP will rise from 6.36％ in 2016 to 7.45％ in 2020.Conclusion The total health expenses in China since the new normal growth rate increases faster,and its growth rate is surprising compared with gross domestic product (GDP).The prediction model of Elman neural network based on the new normal of economic and social development has good prediction accuracy and strong applicability.

Excessive medical treatment has always been a difficult probiem which Cannot be ignored in the process of healthcare reform, and it is the important cause of "To see a doctor expensively and difficultly the frequent occurrence of adverse medical events".in order to so ve the prob em of expensive medical care fundamentally and promote the construction of Chinese healthy, the paper analyzed the present situation,expression form and new characteristic of excessive medical treatment under China's new normal of economy and society and put forward measures to curb excessive medical.

Objective To provide a-reference for improving the governance system of excessive medical treatment through multi-layer perception network construction to evaluate the effect of excessive medical treatment.Method A performance evaluation model of excessive medical treatment was set up,which contained 9 cryptic layer nodes and 3 layers.Result The simulation of MLP neural network was consistent with the expected result.Conclusion The selection of multilayer neural network and its evaluation index can be applied to evaluate the performance of preventing and rectifying excessive medical treatment.

Objective To analyze the influence factors of doctors and patients on excessive medical treatment,and to discuss the forming mechanism of excessive medical treatment.Methods A questionnaire survey was conducted on the 5 randomly drawn Class Ⅲll Grade Ⅰ hospitals.Using structural equation model,and carrying out software SPSS19.0 and AMOS17.0 to do data analysis.Results It is showed that the information asymmetry between doctors and patients and the lack of medical personnel's own compensation and treatment have an important influence on the formation of excessive medical treatment.Conclusion The key to solve the problem of over medical treatment is to improve the remuneration of medical staff and eliminate the information asymmetry between doctors and patients.

Under the new normal in the current economy and society,excessive medical problems still exist,and the situation is grim.From different perspectives of three parties,including doctors,patients,superintendents and society,the paper uses network governance theory,analyzes the relationship among main management bodies,and constructs the governance network mode of excessive medical treatment.

China has entered the new norm of economic and social development.With the adjustment of economic structure and the transformation of economic development mode,China's health financing in the environment has undergone new changes,the problems also expose.The study,from the supply and demand aspects of China's health financing to study,summed up the problems and causes of health financing;from the supply side and demand side force,put forward targeted policy recommendations.

目的:为提高三级医院的运行效率,对哈尔滨地区三级医院进行综合评价,为政府对三级医院的管理提出新思路.方法:采用DEA-TOPSIS两阶段模型该模型,首先使用DEA方法计算每个决策单元的相对有效性,然后对相对有效性进行TOPSIS计算并作全排序优选.结果:选取8家三级医院,将数据导入模型,测算出其运行效率.结论:三级公立医院运行效率差异性大,大学附属医院相对较高,政府应重视医院运行效率,并出台相应的管理政策.

目的 构建公立医院公共卫生服务监管的评价模型,评价公立医院公共卫生服务的监管能力.方法 采用层次分析法、综合指数法、数理统计分析、模糊数学法来构建评价模型,评价监管能力,以此来建立政府对公立医院公共卫生监管准绳.结果 给出包括5项一级指标、18项二级指标的公立医院公共卫生服务监管能力评价模型.结论 构建的公立医院公共卫生服务监管能力评价模型,为综合评价公立医院公共卫生服务监管能力提供了内容依据和量化标准,为政府有效评价公共卫生服务质量提供了科学依据.

围绕国家对公立医院公共卫生服务的要求,以一级、二级、三级公立医院承担公共卫生服务的合理性和科学性为目的,通过对公共卫生服务进行重新归纳分类,并运用DEA/TOPSIS组合模型,计算并评价一级、二级、三级公立医院公共卫生服务的完成效率,找出其差异程度,从而探索出不同等级公立医院应该侧重不同类别公共卫生服务的政策建议.

阐述当前我国公立医院对公共卫生服务发展的地位与作用,分析了公立医院公共卫生服务补偿机制存在的问题,并通过总结现行的政府公共卫生服务补偿方式、方法和补偿传导路径,构建了公立医院公共卫生服务补偿机制路径,并提出相应的政策建议,为建立长期、有效的公立医院公共卫生服务补偿机制提供参考.

为了分析公立医院提供公共卫生服务效果的影响因素,通过问卷调查,收集了黑龙江省102家公立医院公共卫生服务相关数据.运用软件SPSS 18.0和AMOS7.0对数据进行统计分析,建立公立医院提供公共卫生服务效果影响因素结构方程模型,探讨公共卫生服务提供效果的影响因素.研究发现,财政补偿与政府监管、医院管理、医院投入对公共卫生服务提供效果具有促进作用.

目的 对公立医院公共卫生服务项目科学分类,为公共卫生服务补偿机制的改革提供理论基础.方法 运用Delphi法、层次分析法对所调查城市目前所开展的67项公共卫生服务进行科学分类.结果 将上述公共卫生服务项目划分为突发紧急及传染病类、支农支边与义诊类、疾病预防类、保健类,并对其附加权重.结论 政府可根据不同等级公立医院提供不同类别公共卫生服务,对各级公立医院进行有针对性的财政补偿.