Objective:To understand the current status of financial management in public hospitals of Anhui Province and provide a basis for strengthening financial management and promoting high-quality development in public hospitals.Methods:Stratified and random sampling methods were used to select 100 public hospitals as sample hospitals.A self-designed questionnaire was used to conduct a questionnaire survey on the current status of financial management.Results:The overall financial management level of public hospitals in Anhui Province needs to be further improved.The main problems are that the functions of the chief accountant need to be fully exerted,the structure of financial personnel is uneven,the coverage and depth of budget management are insufficient,cost accounting is relatively rough,the operation management system is not sound,the construction of internal control emphasizes form over substance,and the informatization construction needs to be advanced urgently.Conclusion:In response to the existing problems,efforts can be made from fully exerting the functions of the chief accountant,optimizing the talent team,promoting the refinement of budget and cost management,deeply carrying out operation management,improving internal control,and making up for the shortcomings of informatization,to adapt to the new situation and policy requirements of the medical industry's development.

As a key link in data governance,data asset auditing is of great significance in improving data quality,ensuring data asset security,optimizing data asset management,and meeting compliance requirements.Based on the full lifecycle perspective of data assets in public hospitals,combined with the characteristics and functional responsibilities of internal auditing in public hospitals,a mechanism for implementing data asset auditing in public hospitals is constructed,including locking the data asset auditing mode with a supervision and operation mechanism,conducting targeted analysis of key areas of data asset auditing with a review and evaluation mechanism,promoting standardized management of hospital data assets with a feedback improvement mechanism,and providing guarantees for the high-quality and effective development of data asset auditing with a quality improvement mechanism.Aiming to achieve closed-loop management of the entire process of data asset auditing in public hospitals,using auditing as a driving force to fully unleash the value of hospital data assets and assist in the high-quality development of public hospitals.

As the reform of the medical and health system continues to advance,cost accounting plays a crucial role in the efficient operation of public hospitals.In the context of the full-cost accounting implementation,it takes the work practice of a hospital as case study,in constructing an integrated system of full-cost accounting as a reference to explore the specific implementation path of full-cost accounting in public hospitals under the background of the new health care reform,and to provide new ideas and methods for public hospitals in China to carry out full-cost accounting work.The implementation of full-cost accounting in public hospitals promotes the transformation of public hospitals from the original revenue-centered episodic scale development to the connotative development centered on refined cost management,promotes the improvement of the overall operational efficiency of hospitals,helps to enhance the management effectiveness and comprehensive competitiveness of hospitals,and finds a new way out of the reform in order to promote the high-quality development of public hospitals.

Objective:To analyze the economic operation and efficiency of village clinics in Jiangsu Province,explore the issues and put forward the countermeasures.Methods:Descriptive statistic method was applied to analyze the income,expenditure and balance of village clinics.Malmquist index was applied to analyze the input-output efficiency of village clinics from 2013 to 2022.Results:The proportion of medical income to total income of village clinics decreased continuously from 2016 to 2022 in Jiangsu province.The proportion of medical income to total income was 56.34%in 2022.The proportion of drug income to medical income was 75.77%.The average subsidy from the superiors per institution was 71 800 yuan in 2022.The proportion of personnel expenditure to total expenditure of village clinics was 49.24%in 2022,and per capita personnel expenditure was 41 500 yuan.The income-expenditure balance of drugs declined continuously from 2016 to 2020.The average income-expenditure balance per village clinic was 15 600 yuan in 2022.The Malmquist index results showed that the average value of Total Factor Productivity(TFP)index of village clinics in Jiangsu was 0.992 from 2013 to 2022 in Jiangsu province.The value of TFP index of 8 village clinics was less than 1.0 in eight cities.Conclusions:The proportion of drug income to medical income was high.The personnel funds were relatively low in village clinics.The average income-expenditure balance of village clinics was insufficient.The input-output efficiency of village clinics was low in some regions.It is needed to further improve the compensation mechanism of income,increase the financial subsidies and improve the service ability and service level of village clinics.

Objective:It aims to analyze the implementation effects of Tianjin's medical insurance incentive pilot policies,with the objective of providing empirical references for regions across China in refining medical insurance incentive mechanisms.Methods:Through macro statistics and industry-related data,comparative analysis is used to assess the impact of Tianjin's medical insurance incentives on residents' enrollment rate and healthcare service utilization.Results:Tianjin's policies have enhanced the willingness of residents to continue to participate in the insurance,and guided participants to rationally use medical services.Conclusion:It is needed to focus on the accessibility of medical insurance incentives,increase the amount of outpatient treatment for zero-reimbursement personnel,and reduce the deductible of the next year's hospitalization.

The medical service price is an important source for public hospitals to compensate the cost of medical service.There are many kinds of diseases and complicated treatment plan.The price formation should reflect the characteristics of medical service.On the basis of reviewing the policy of medical service price classification formation and combining with the practice of medical service price classification formation in typical areas,it analyzes the influencing factors and mechanism of price formation,and obtains the enlightenment for other regions to improve the medical service price formation mechanism:cost pricing,value pricing and reference pricing methods reflect the value of technical labor and reasonable price comparison relationship;distinguish the types and disciplines of medical service items,explore the same price in the same city,high quality and high price,and promote hierarchical diagnosis and treatment;build an intelligent cost and price management platform to promote the coordination of medical service prices and regional economic development level.

Objective:To explore the differences in the characteristics of policies and the synergies between policy objectives and policy tools of health and wellness policies in Beijing-Tianjin-Hebei.Methods:The policy characteristics of the policies in Beijing-Tianjin-Hebei were analyzed with the help of Latent Dirichlet Allocation(LDA)theme model and text mining method.Correlation analysis and policy consistency modeling were used to analyze the consistency of policies issued from 2014 to 2023 in Beijing-Tianjin-Hebei in nine dimensions,including health care,training,emergency response,quality control,evaluation,regulation,medical insurance,medicine,and health care.Results:Beijing,Tianjin and Hebei have differentiated policy concerns at different stages,with Beijing focusing on healthcare integration and nursing care,Tianjin focusing on quality control and cost management,and Hebei focusing on physician qualification assessment and equipment management.Beijing,Tianjin and Hebei have steadily improved medical insurance interoperability and emergency response synergies,and lacked coherence in policy synergies in other dimensions.Hebei showed a stronger willingness to synergize the policy subjects.Conclusion:There is still a lack of long-term policy harmonization within Beijing-Tianjin-Hebei.In the future,efforts should be made to promote the process of policy synergization and coordination among the three regions of Beijing-Tianjin-Hebei in policy implementation.

Objective:To explore screening pathways and practical implementation strategies for primary care disease groups un-der the Diagnosis-Intervention Packet(DIP)payment.Methods:Matching and expert consultation methods were used to select primary care conditions,and experts included DIP National Steering Group experts,DIP experts from a sample municipal health-care security bureau,health policy researchers,coders from a tertiary hospital in Beijing,and big data engineers.Results:The DIP primary disease of"conservative treatment groups"in primary and secondary medical institutions were 104 and 105,repective-ly.The DIP primary disease of"primary can be completed groups"were 74 and 171,respectively.The final number of primary diseases in primary and secondary hospital was determined to be 178 and 276,respectively.Conclusions:The number of primary care disease groups varies from place to place,but it still needs to be dynamically adjusted and optimized in conjunction with big data methods and expert consultation,evaluated and corrected in a timely manner to ensure scientificity and effectiveness.The pri-mary care disease groups implement"same price for the same disease"across different levels of medical institutions,eliminating the differentiation of medical institution grade coefficients to promote hierarchical diagnosis and treatment.Cost-value measurement of disease group,scientific development of payment criteria for disease group,lack of regulatory tools for big data,and high sets of codes are key barriers to primary care implementation.

Objective:To investigate the clinical characteristics,contributing factors,and impacts of low-ratio cases under the Diagnosis-Intervention Packet(DIP)in tertiary hospitals,and propose actionable management strategies to promote the compliance and efficiency of medical insurance payment in tertiary hospitals.Methods:Based on retrospective analysis of 98 298 DIP-settled cases(January-October 2024)from a tertiary hospital in Henan,18 126 low-ratio and 80 172 normal-ratio cases were selected.Comparative metrics(demographics,hospitalization duration,primary care-sensitive conditions,medical insurance reimbursement ratios)were analyzed using non-parametric tests.Pareto analysis was applied to identify key diagnostic clusters.Results:Low-ratio cases exhibited distinct features:38.6％patients aged ≥61 years,32.5％hospital stays＜48 hours,l.0％primary care-sensitive conditions,Median reimbursement ratio was 0.69,with significant differences compared with general group.Seven diagnostic clusters(myeloproliferative disorders,poorly differentiated tumors,impact factors for health,medical treatment situation,etc.)accounted for 75.36％of low-ratio cases.Conclusion:It is suggested to optimize the medical service management under DIP payment through standardizing clinical pathways,enhanced coding quality,establishing policy feedback mechanisms,and promoting data governance.

Objective:To construct a framework for evaluating the quality of health economic evaluation methodology based on the pragmatic clinical trial.Methods:An evaluation framework was constructed based on existing quality evaluation tools for health economic evaluation other quality evaluation tools.The weights of each item in the framework were determined by the Delphi method,and the weighted average was calculated using the expert authority coefficient.Results:A total of 23 experts were consulted,and the expert authority coefficients were 0.88 and 0.90,respectively.The results of the Wilcoxon signed-rank test showed no statistically signifi-cant differences among the expert opinions in two rounds(P＞0.05).Finally,a framework with 3 dimensions and 8 items was estab-lished.Conclusion:The evaluation framework has high scientificity and reliability.