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教学医院的财务挑战及解决方案。

Financial challenges of teaching hospitals and providing solutions.

作者信息

Safarani Samaneh, Ravaghi Hamid, Raeissi Pouran, Maleki Mohammadreza

机构信息

Department of Health Services Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.

出版信息

J Educ Health Promot. 2018 Dec 28;7:155. doi: 10.4103/jehp.jehp_95_18. eCollection 2018.

Abstract

INTRODUCTION

Hospitals are one of the most important institutions in providing health-care services. Highly experienced specialists, advanced technology, and decisive decisions about patients' deaths and lives are all gathered in a dynamic and unique organization called Hospital. A huge portion of human, financial, and equipment resources are allocated to teaching hospitals; however, these hospitals are always faced with a lack of funding. The purpose of this study was to investigate the financial challenges of teaching hospitals and providing solutions.

MATERIALS AND METHODS

A qualitative study was conducted using face-to-face interviews with a purposeful sample of 37 top and middle managers in the level of the Ministry of Health, its universities, teaching hospitals, and its affiliated departments in Tehran. Thematic analysis approach was used to analyze the data by applying MAXQDA10 software.

RESULTS

Six themes among the reasons for financial challenges in teaching hospitals were insufficient funding for the educational and research sections and paying more attention to treatment, increased financial burden due to presence of medical student, indigent patients, disability in budget managing due to their dependence on medical universities, relative autonomy of hospitals, and payment systems. Among other factors, there are also insurance problems arisen from increased deductions on bills due to insurance astringency and delayed payment.

CONCLUSION

The findings of the present study indicated that the major financial challenges of teaching hospitals faced severe financial problems, which had a negative effect on their entire activities and led to weakness in the implementation of their missions. Considering budget division among three defined missions of teaching hospitals (treatment, research, and education), the largest share of budget was allocated to treatment. Therefore, an appropriate and definite budget division is suggested to improve the allocation of resources to all three missions and to enhance staff's and patients satisfaction.

摘要

引言

医院是提供医疗保健服务的最重要机构之一。经验丰富的专家、先进的技术以及关乎患者生死的重大决策都汇聚在一个充满活力且独特的组织——医院之中。大量的人力、财力和设备资源被分配到教学医院;然而,这些医院始终面临资金短缺的问题。本研究的目的是调查教学医院面临的财务挑战并提供解决方案。

材料与方法

采用定性研究方法,对来自伊朗卫生部、其下属大学、教学医院及其在德黑兰附属部门的37名高层和中层管理人员进行了有目的的面对面访谈。运用MAXQDA10软件,采用主题分析法对数据进行分析。

结果

教学医院财务挑战的原因中有六个主题,分别是教育和研究部门资金不足且更注重治疗、医学生的存在增加了财务负担、贫困患者、因依赖医科大学导致预算管理能力不足、医院的相对自主权以及支付系统。在其他因素中,还存在因保险收紧导致账单扣除增加和付款延迟而产生的保险问题。

结论

本研究结果表明,教学医院面临的主要财务挑战使其面临严重的财务问题,这对其整体活动产生了负面影响,并导致其履行使命时出现薄弱环节。考虑到教学医院三个既定使命(治疗、研究和教育)之间的预算分配,最大份额的预算被分配给了治疗。因此,建议进行适当且明确的预算分配,以改善对所有三个使命的资源分配,并提高工作人员和患者的满意度。

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