Objective:It aims to analyze regional disparity and evolution trend of health financing level and structure,providing a reference for subsequent adjustment and improvement of regional health financing policy.Methods:Based on the estimates of Total Health Expenditure(THE)by financing source,it examined the levels,structures,and trends of regional health financing.Results:In 2023,THE across regions continued to increase,but there are still significant disparities among regions,with the eastern region significantly higher than the central and western regions.Additionally,the structure of THE varied greatly by region,and the share of Out-of-Pocket payment(OOP)still accounted for a relatively high proportion in some regions.Conclusion:There are significant disparities in health investment across different regions in China,which may exacerbate health inequities.The differences in financing structures among regions are pronounced,and some areas face challenges in achieving the targets set out in the 14th Five-Year Plan regarding the proportion of OOP in THE.There is a need to optimize the health financing system,emphasizing inclusive development to ensure that health financing is adequate,effective,equitable,and sustainable.

Objective:To explore the method for selecting characteristic prices of Chinese patent medicines based on informa-tion entropy theory.It involves analyzing the connotative differences among various price indicators and utilizing information entropy metrics to validate the scientific rigor of characteristic price selection so as to optimize the pricing model for Chinese patent medi-cines and improve the accuracy of price evaluation.Methods:A correlation analysis and information entropy calculation are con-ducted on the median price of the smallest preparation unit,average daily cost,and average course cost of TCM.It compares the information diversity and uncertainty of different pricing indicators.Results:The average daily cost exhibits the highest information diversity and uncertainty among all the pricing indicators examined.Conclusion:It is recommended that the average daily cost be used as the dependent variable for characteristic prices in TCM pricing research.This choice plays an important role in optimizing TCM pricing models and enhancing the accuracy of price evaluation.

Objective:To establish a scientific,systematic,and objective indicator system for the characteristic price variables of Traditional Chinese Patent Medicines(TCPM),providing a reference framework for the pricing mechanism of TCPM.Methods:The brainstorming method was initially used to screen related variable indicators.The Nominal Group Technique(NGT)and Delphi methods were applied to gather expert opinions,and SPSS 28.0 was employed for data statistical analysis.It led to the development of a TCPM characteristic price variable indicator system consisting of 6 dimensions,14 characteristic variables and 26 measurement indicators.Results:The authority coefficient of the experts exceeded 0.7,indicating the representativeness of the results.Expert opinions were generally concentrated.Based on the collected opinions and statistical analysis,the scope of selected TCPM characteristic price variables was preliminarily established.Conclusion:The TCPM characteristic price variable indicator system was initially developed.However,due to the complexity of the pricing mechanism and divergent expert opinions,further qualitative and quantitative research methods,along with a dynamic adjustment mechanism,are needed to verify and refine the system.

With the aim of establishing a clear and effective financial and accounting supervision mechanism for hospitals,it unscrambled the connotation of the financial and accounting supervision in hospital.It analyzed the subjects,the objects,and the methods of the financial and accounting,compared and contrasted the financial and accounting supervision with internal controls,and explored functional positioning within the subject of internal financial and accounting supervision.An organizational structure has been formed with the finance department as the leading department and multiple departments collaborating horizontally.The implementation path and management practice of the finance department of the case hospital in building a network system of financial and accounting internal supervision by integrating the functions of the departments were shared,with a view to providing a theoretical basis and practical exploration for the promotion of the effective implementation of financial and accounting supervision in hospitals.

Objective:To analyze the current situation of medical consumables management policy in China,and to provide a reference for the refined management of medical consumables.Methods:Through the policy triangle model and policy tool theory,it comprehensively analyzes the reimbursement medical consumables catalogue and payment management policy of medical insurance in China,covering the policy background,content,process,and participant dimensions.Results:The use frequency of medical consumables policy tools is not balanced,the payment management rules need to be refined,and the participation of multi-stakeholders such as patients is lacking.Conclusion:It is necessary to further strengthen the foundational management of reimbursement medical consumables catalogue,improve the access mechanism of medical consumables for medical insurance,and explore the formulation of categorized payment standards and innovative payment mechanisms.

Objective:To understand the expectations of Hong Kong residents to seek for medical treatment in Shenzhen and the influencing factors,so as to provide a reference for promoting the medical cooperation between Shenzhen and Hong Kong and the integration of medical services in Guangdong-Hong Kong-Macao Greater Bay Area.Methods:Based on the Anderson model,a questionnaire survey on medical expectations was conducted among 1 592 Hong Kong residents who sought medical treatment at the University of Hong Kong-Shenzhen Hospital.Binary logistic regression was used to analyze the influencing factors of medical ex-pectations in different dimensions.Results:The overall expectation score of Hong Kong residents for medical treatment in Shenzhen was 3.01,and the most important concern was the professionalism and accessibility of medical services.The results of binary logis-tic regression analysis showed that gender,education level,birth and growth area,long-term living area,frequency of visiting Shenzhen,opinions of relatives and friends and monthly income were the influencing factors of medical treatment expectation of Hong Kong residents(P＜0.05).Conclusion:It is suggested that Hong Kong residents'sense of identity and trust in Shenzhen's healthcare should be enhanced,and that Shenzhen and Hong Kong should make innovations in the convergence of medical security systems,the supply of Hong Kong's medicines and devices in Shenzhen,so as to promote the integrated development of medical and health services in Shenzhen and Hong Kong,and jointly build a"health community"in the GBA.

Objective:To investigate the status quo of the salary status of Guangxi's village doctors under the background of the implementation of"Employed by Townships and Work in the Villages"Policy.Methods:A total of 142 village doctors'salary data were obtained and sorted out through field investigation.Village doctors'salary level was analyzed with Chi-square test,rank test and correlation analysis.Results:More than 70%of village doctors'annual salary in the surveyed counties exceeded 50 000 yuan.Performance allowance is the main component of village doctors'annual salary.There are differences between the implementation number of"Employed by Townships and Work in the Villages"Policy and village doctors'annual salary level in different urban areas(P＜0.05).The village doctors'service population was positively correlated with the allowance of basic public health service,the general medical service population and the annual salary level(P＜0.05).Conclusion:Under the"Employed by Townships and Work in the Villages"Policy,the salary level of Guangxi's village doctors has been improved,and the salary component could be further optimized.It is suggest that the"Employed by Townships and Work in the Villages"Policy should be promoted in accordance with the economic development conditions of different urban areas,the income standards that match village doctors'academic,professional ranks,professional qualifications and working years,and the performance evaluation standards linked to village doctors'subsidy standards should be improved.

Objective:To analyze the current health status of elderly adults with chronic diseases in Chongqing and the influencing factors,in order to provide a reference basis for improving the health status of the elderly.Methods:Multi-stage stratified random sampling was used to select elderly adults with chronic diseases in Chongqing to conduct the questionnaire survey,and to analyze the current health status of chronically ill older adults and the factors influencing their differences on the basis of logistic regression,the differences in the health status of older adults were further decomposed and analyzed by using Oaxaca-Blinder decomposition method.Results:The health impairment rate of the elderly adults with chronic diseases in Chongqing was 17.14%.Health impairment was lower among the elderly adults with chronic diseases who had a personal monthly income of 6 500 yuan or more,were married,had very good sleep quality,were involved in social activities,had urban household registration,had college education or higher,had no loneliness,had not had a fall in the past year,and had seen an outpatient clinic in the past year.Health impairment was higher among chronically ill older adults whose life satisfaction was bad,whose self-rated health was poor,and who had been poor.Conclusion:Life satisfaction,self-assessed health,personal monthly income,whether has been a poor household,marital status,whether one has fallen in the past year,and whether one has visited an outpatient clinic in the past year are the main factors affecting the health impairment of older adults with chronic diseases in Chongqing.By prioritizing interventions and implementing precise health management in improving life satisfaction,strengthening self-assessed health perceptions,and preventing falls among older adults,it could reduce the differences in health impairment among older adults with chronic diseases,and contribute to China's active response to healthy aging and the promotion of a proactive health strategy.

Objective:Under the background of the National Health Commission's recent notice to focus on preventing and resolving risks in the economic operation of public hospitals,guaranteeing the healthy and sustainable operation of public hospitals,and the need for localities to pay close attention to the key risks of public hospitals'failure to meet expenditures and revenues,long-term debt,and salary arrearage,the study of the methods used by the Mayo Clinic in the US to maintain solid growth in its financial performance over the long term may serve as a lesson for the high-quality development of China's research-based hospitals.Methods:Mayo Clinic's audited consolidated financial annual reports and related information for the years 2021-2022 and 2022-2023 were collected,and descriptive statistics were analyzed for the financial statements for the years 2021-2023.Results:Mayo Clinic's overall financial position,results of operations,and ability to generate cash from operations for 2021-2023 are strong.Conclusion:The composition of diversified revenue sources helps Mayo Clinic's financial performance to sustain solid growth.This is driven by the values of putting patients'needs and interests first,bringing together a large pool of talented individuals,and adopting a teamwork approach to efficiently deliver a quality experience that exceeds patients'expectations.It is recommended that Chinese research hospitals emphasize international healthcare,patent transfer and investment,and community donations to diversify their revenue streams,which will help to maintain robust financial performance.

Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.