留言板

尊敬的读者、作者、审稿人, 关于本刊的投稿、审稿、编辑和出版的任何问题, 您可以本页添加留言。我们将尽快给您答复。谢谢您的支持!

姓名
邮箱
手机号码
标题
留言内容
验证码

价值链视角下器官获取组织的成本管理

李羽抒, 王栋, 杨顺良. 价值链视角下器官获取组织的成本管理[J]. 器官移植, 2022, 13(6): 690-696. doi: 10.3969/j.issn.1674-7445.2022.06.002
引用本文: 李羽抒, 王栋, 杨顺良. 价值链视角下器官获取组织的成本管理[J]. 器官移植, 2022, 13(6): 690-696. doi: 10.3969/j.issn.1674-7445.2022.06.002
Li Yushu, Wang Dong, Yang Shunliang. Cost management of Organ Procurement Organization from the perspective of value chain[J]. ORGAN TRANSPLANTATION, 2022, 13(6): 690-696. doi: 10.3969/j.issn.1674-7445.2022.06.002
Citation: Li Yushu, Wang Dong, Yang Shunliang. Cost management of Organ Procurement Organization from the perspective of value chain[J]. ORGAN TRANSPLANTATION, 2022, 13(6): 690-696. doi: 10.3969/j.issn.1674-7445.2022.06.002

价值链视角下器官获取组织的成本管理

doi: 10.3969/j.issn.1674-7445.2022.06.002
基金项目: 

福建省临床重点专科泌尿外科建设项目 2017ZDZKMN

详细信息
    作者简介:
    通讯作者:

    杨顺良,Email:ysliang@medmail.com.cn

  • 中图分类号: R617, R19

Cost management of Organ Procurement Organization from the perspective of value chain

More Information
  • 摘要: 我国人体器官捐献事业进入高质量发展阶段,对器官获取组织(OPO)的运营管理提出了新要求,加强OPO成本管理有助于实现器官捐献事业的健康可持续发展,彰显OPO的公益性和社会责任。因此,本文以成本管理为切入点,引入价值链成本管理理念,从成本过高阻碍器官捐献事业发展、价值链成本管理促进器官捐献高质量发展、基于价值链理论的OPO成本管理优化对策等全面分析OPO内外部价值活动,旨在为降低内部成本、扩大成本管理范围和健全行业监管来合理控制器官捐献价值链上各项活动的成本提供参考,达到抑制器官获取成本过快上升的目标,以促进中国器官捐献和移植事业健康发展。

     

  • [1] 黄洁夫. 创建符合中国国情的器官捐献与移植体系[J]. 中华外科杂志, 2013, 51(1): 1-3. DOI: 10.3760/cma.j.issn.0529-5815.2013.01.001.

    HUANG JF. Establishing an organ donation and transplantation system in line with China's national conditions[J]. Chin J Surg, 2013, 51(1): 1-3. DOI: 10.3760/cma.j.issn.0529-5815.2013.01.001.
    [2] 杨顺良, 谭建明. 加强中国器官获取组织的财务管理[J]. 器官移植, 2016, 7(4): 263-267. DOI: 10.3969/j.issn.1674-7445.2016.04.003.

    YANG SL, TAN JM. Strengthening the financial management of organ acquisition organizations in China[J]. Organ Transplant, 2016, 7(4): 263-267. DOI: 10.3969/j.issn.1674-7445.2016.04.003.
    [3] 任毅, 黄燕, 李江峰, 等. 我国医院战略成本管理框架体系的构建与分析[J]. 中国医院管理, 2020, 40(8): 46-49. https://www.cnki.com.cn/Article/CJFDTOTAL-YYGL202008021.htm

    REN Y, HUANG Y, LI JF, et al. Construction and analysis of hospital strategic cost management framework system in China[J]. Chin Hosp Manag, 2020, 40(8): 46-49. https://www.cnki.com.cn/Article/CJFDTOTAL-YYGL202008021.htm
    [4] 中国人体健康科技促进会人体器官和组织捐献专业委员会. 器官捐献: 我国新时代下多学科共创的新生学科[J]. 器官移植, 2020, 11(5): 614-621. DOI: 10.3969/j.issn.1674-7445.2020.05.015.

    Society of Organ & Tissue Donation of China Association for Promotion of Health Science and Technology. Organ donation: a novel discipline created by multi-disciplinary integration in the new era of China[J]. Organ Transplant, 2020, 11(5): 614-621. DOI: 10.3969/j.issn.1674-7445.2020.05.015.
    [5] 黄伟, 叶啟发, 范晓礼, 等. 中国人体器官获取组织发展与建设历程[J]. 武汉大学学报(医学版), 2021, 42(2): 173-178. DOI: 10.14188/j.1671-8852.2021.8001.

    HUANG W, YE QF, FAN XL, et al. Development and history of organ procurement organization in China[J]. Med J Wuhan Univ, 2021, 42(2): 173-178. DOI: 10.14188/j.1671-8852.2021.8001.
    [6] 李林芮. 基于价值链的A医院成本控制研究[D]. 西安: 西安石油大学, 2021.
    [7] 张蕾. 基于价值链的A医院成本管理优化研究[D]. 南京: 南京师范大学, 2019.
    [8] 薛武军. 加强具有中国特色器官捐献与获取组织建设, 促进我国器官移植事业快速发展[J/CD]. 实用器官移植电子杂志, 2021, 9(2): 102-104. DOI: 10.3969/j.issn.2095-5332.2021.02.004.

    XUE WJ. Strengthen the construction of organ donation and acquisition organizations with Chinese characteristics and promote the rapid development of organ transplantation in China[J/CD]. Pract J Organ Transplant (Electr Vers), 2021, 9(2): 102-104. DOI: 10.3969/j.issn.2095-5332.2021.02.004.
    [9] 夏培勇, 徐迅, 杨中浩, 等. 公立医院成本核算工作的思考与建议[J]. 中国卫生经济, 2021, 40(7): 68-71. https://www.cnki.com.cn/Article/CJFDTOTAL-WEIJ202107024.htm

    XIA PY, XU X, YANG ZH, et al. Thoughts and suggestions on cost accounting of the public hospitals[J]. Chin Health Econ, 2021, 40(7): 68-71. https://www.cnki.com.cn/Article/CJFDTOTAL-WEIJ202107024.htm
    [10] 覃广兴. 试析基于价值链理论的医院成本管理[J]. 中国总会计师, 2018(5): 86-87. DOI: 10.3969/j.issn.1672-576X.2018.05.039.

    QIN GX. Analysis of hospital cost management based on value chain theory[J]. China Chief Financ Off, 2018(5): 86-87. DOI: 10.3969/j.issn.1672-576X.2018.05.039.
    [11] 程明. 价值链视角下的医院成本管理策略——基于上海XH医院的实践案例[J]. 会计之友, 2020(24): 2-7. DOI: 10.3969/j.issn.1004-5937.2020.24.001.

    CHENG M. Hospital cost management strategy from the perspective of value chain——based on the practical case of Shanghai XH hospital[J]. Friends Account, 2020(24): 2-7. DOI: 10.3969/j.issn.1004-5937.2020.24.001.
    [12] 刘彦奇. 价值链分析在医院成本管理中的应用研究[J]. 中国总会计师, 2019(4): 106-107. DOI: 10.3969/j.issn.1672-576X.2019.04.045.

    LIU YQ. Application of value chain analysis in hospital cost management[J]. China Chief Financ Off, 2019(4): 106-107. DOI: 10.3969/j.issn.1672-576X.2019.04.045.
    [13] 吴强, 韩芸, 马佳琪, 等. 价值链视角下公立医院成本管理案例分析[J]. 中国卫生经济, 2020, 39(1): 85-87. DOI: 10.7664/CHE20200123.

    WU Q, HAN Y, MA JQ, et al. Case study on cost management of public hospitals based on value chain[J]. Chin Health Econ, 2020, 39(1): 85-87. DOI: 10.7664/CHE20200123.
    [14] 张煜琪. 现代医院成本管理理论方法与案例研究[J]. 中国市场, 2020(1): 117, 119. DOI: 10.13939/j.cnki.zgsc.2020.01.117.

    ZHANG YQ. Theoretical methods and case studies of modern hospital cost management[J]. China Mark Mark, 2020(1): 117, 119. DOI: 10.13939/j.cnki.zgsc.2020.01.117.
    [15] 张静. 基于医改的价值链分析在公立医院成本管理中的运用[J]. 中国国际财经(中英文), 2017(4): 188-190. https://www.cnki.com.cn/Article/CJFDTOTAL-GJCJ201704120.htm

    ZHANG J. Application of value chain analysis based on medical reform in cost management of public hospitals[J]. China Int Bus, 2017(4): 188-190. https://www.cnki.com.cn/Article/CJFDTOTAL-GJCJ201704120.htm
    [16] 祝豫. 公立医院全面成本管理的探索与实践——以河南中医药大学人民医院为例[J]. 财务与金融, 2021(1): 57-61. DOI: 10.3969/j.issn.1674-3059.2021.01.010.

    ZHU Y. Exploration and practice of total cost management in public hospitals——taking the People's Hospital of Henan University of Traditional Chinese Medicine as an example[J]. Account Financ, 2021(1): 57-61. DOI: 10.3969/j.issn.1674-3059.2021.01.010.
    [17] 苏红. 医院成本控制及相关因素分析[J]. 中国卫生经济, 2004, 23(5): 72. DOI: 10.3969/j.issn.1003-0743.2004.05.037.

    SU H. Analysis of hospital cost control and related factors[J]. Chin Health Econ, 2004, 23(5): 72. DOI: 10.3969/j.issn.1003-0743.2004.05.037.
    [18] 蒋建民. 公立医院战略成本管理体系的构建[J]. 财经界, 2019(24): 50-52. https://www.cnki.com.cn/Article/CJFDTOTAL-CJJI201924033.htm

    JIANG JM. Construction of strategic cost management system in public hospitals[J]. Money China, 2019(24): 50-52. https://www.cnki.com.cn/Article/CJFDTOTAL-CJJI201924033.htm
    [19] 董建辉, 叶常青, 孙煦勇, 等. 院级器官获取组织建设经验[J/CD]. 实用器官移植电子杂志, 2017, 5(2): 157-160. DOI: 10.3969/j.issn.2095-5332.2017.02.016.

    DONG JH, YE CQ, SUN XY, et al. Construction experience of Organ Procurement Organization on hospital level[J/CD]. Pract J Organ Transplant (Electr Vers), 2017, 5(2): 157-160. DOI: 10.3969/j.issn.2095-5332.2017.02.016.
    [20] 赵洪涛, 张行健, 范晓礼, 等. 中国器官获取组织管理模式探索[J]. 中国医院, 2017, 21(4): 24-26. DOI: 10.3969/j.issn.1671-0592.2017.04.006.

    ZHAO HT, ZHANG XJ, FAN XL, et al. Discussion on Organ Procurement Organization management mode in China[J]. Chin Hosp, 2017, 21(4): 24-26. DOI: 10.3969/j.issn.1671-0592.2017.04.006.
    [21] 孙煦勇, 董建辉, 秦科, 等. 优化供者临床管理策略, 推动供者管理的科学研究[J]. 器官移植, 2019, 10(6): 731-734. DOI: 10.3969/j.issn.1674-7445.2019.06.018.

    SUN XY, DONG JH, QIN K, et al. To optimize the clinical management strategy of donor, to promote the scientific research of donor[J]. Organ Transplant, 2019, 10(6): 731-734. DOI: 10.3969/j.issn.1674-7445.2019.06.018.
    [22] 杨顺良, 吴卫真, 蔡锦全, 等. 器官捐献协调员的人力资源管理与开发[J]. 器官移植, 2019, 10(1): 36-40. DOI: 10.3969/j.issn.1674-7445.2019.01.005.

    YANG SL, WU WZ, CAI JQ, et al. Human resource management and development of organ donation coordinator[J]. Organ Transplant, 2019, 10(1): 36-40. DOI: 10.3969/j.issn.1674-7445.2019.01.005.
    [23] 叶啟发, 范林, 钟自彪, 等. 关于医疗机构人体器官获取组织独立于人体器官移植科室的工作实施细则(讨论稿)[J]. 武汉大学学报(医学版), 2021, 42(2): 179-181, 210. DOI: 10.14188/j.1671-8852.2021.8002.

    YE QF, FAN L, ZHONG ZB, et al. Implementation rules on the medical institution's human organ procurement organization becoming independent from the human organ transplantation department (discussion draft)[J]. Med J Wuhan Univ, 2021, 42(2): 179-181, 210. DOI: 10.14188/j.1671-8852.2021.8002.
    [24] 沈静华. 医疗服务价格改革下的医院成本管控探讨[J]. 商业会计, 2021(15): 100-102. DOI: 10.3969/j.issn.1002-5812.2021.15.027.

    SHEN JH. Discussion on hospital cost control under the reform of medical service price[J]. Commer Account, 2021(15): 100-102. DOI: 10.3969/j.issn.1002-5812.2021.15.027.
    [25] 钱共匋, 李小杉, 周建梅, 等. 公民逝世后器官捐献及利用的单中心数据分析[J]. 器官移植, 2020, 11(5): 599-604. DOI: 10.3969/j.issn.1674-7445.2020.05.012.

    QIAN GT, LI XS, ZHOU JM, et al. Single-center data analysis of organ donation and utilization after citizen's death[J]. Organ Transplant, 2020, 11(5): 599-604. DOI: 10.3969/j.issn.1674-7445.2020.05.012.
    [26] 潘爱军, 王庞, 谢朝阳, 等. 为生命接力, ICU助力器官捐献的关键策略[J]. 器官移植, 2020, 11(2): 288-292. DOI: 10.3969/j.issn.1674-7445.2020.02.017.

    PAN AJ, WANG P, XIE CY, et al. Key strategies of ICU in promoting organ donation: a relay for life[J]. Organ Transplant, 2020, 11(2): 288-292. DOI: 10.3969/j.issn.1674-7445.2020.02.017.
    [27] 黄洁夫. 中国器官捐献的发展历程与展望[J]. 武汉大学学报(医学版), 2016, 37(4): 517-522. DOI: 10.14188/j.1671-8852.2016.04.001.

    HUANG JF. The history and outlook of organ donation in China[J]. Med J Wuhan Univ, 2016, 37(4): 517-522. DOI: 10.14188/j.1671-8852.2016.04.001.
    [28] 郑嘉丽, 邓思敏, 吴庆芬, 等. 人体器官捐献补偿合法化状况研究——以广州市实证调查为例[J]. 广州城市职业学院学报, 2017, 11(4): 30-37. DOI: 10.3969/j.issn.1674-0408.2017.04.009.

    ZHENG JL, DENG SM, WU QF, et al. A study on the legalization of human organ donation compensation——an example of empirical investigation in Guangzhou[J]. J Guangzhou City Polytechnic, 2017, 11(4): 30-37. DOI: 10.3969/j.issn.1674-0408.2017.04.009.
    [29] 于兰亦, 邱仁宗, 翟晓梅. 公民逝世后器官捐献激励的伦理学思考[J]. 医学与哲学, 2019, 40(10): 14-18, 31. DOI: 10.12014/j.issn.1002-0772.2019.10.04.

    YU LY, QIU RZ, ZHAI XM. Ethical considerations on incentives for organ donation after citizen's death[J]. Med Philos, 2019, 40(10): 14-18, 31. DOI: 10.12014/j.issn.1002-0772.2019.10.04.
    [30] 李羽抒, 杨顺良. 基于成本核算的公民捐献器官临床使用价格的制定与管理[J]. 器官移植, 2021, 12(2): 123-128. DOI: 10.3969/j.issn.1674-7445.2021.02.001.

    LI YS, YANG SL. Establishment and management of clinical use price of donation after citizen's death based on cost accounting[J]. Organ Transplant, 2021, 12(2): 123-128. DOI: 10.3969/j.issn.1674-7445.2021.02.001.
    [31] 李羽抒, 杨顺良. 创建中国特色的器官获取组织质量管理体系[J]. 器官移植, 2021, 12(4): 369-375. DOI: 10.3969/j.issn.1674-7445.2021.04.001.

    LI YS, YANG SL. Establishment of quality management system of Organ Procurement Organization with Chinese characteristics[J]. Organ Transplant, 2021, 12(4): 369-375. DOI: 10.3969/j.issn.1674-7445.2021.04.001.
    [32] 关于印发人体捐献器官获取收费和财务管理办法(试行)的通知[A/OL]. [2022-06-30]. http://www.nhc.gov.cn/yzygj/s3586/202107/b521a975d0c842ee9d59e624d3de021b.shtml.
    [33] 高新谱. 规范培训严格管理依法推进人体器官捐献协调员队伍建设[J/CD]. 实用器官移植电子杂志, 2015, 3(2): 72-73. DOI: 10.3969/j.issn.2095-5332.2015.02.002.

    GAO XP. Standardize training, strictly manage and promote the construction of human organ donation coordinator team according to law[J/CD]. Pract J Organ Transplant (Electr Vers), 2015, 3(2): 72-73. DOI: 10.3969/j.issn.2095-5332.2015.02.002.
  • 加载中
图(1)
计量
  • 文章访问数:  365
  • HTML全文浏览量:  138
  • PDF下载量:  182
  • 被引次数: 0
出版历程
  • 收稿日期:  2022-07-17
  • 网络出版日期:  2022-11-14
  • 刊出日期:  2022-11-15

目录

    /

    返回文章
    返回