| Since the implementation of a new round of national medical and health system reform in 2009,around the reform framework of"one goal,four systems,eight supports",the primary health service system,the health insurance paying method,and the implementation of"separation of treatment and medication"and other policies have been reformed gradually,the basic medical security system has been gradually improved in China.Along with the new medical reform,there is a new round of national defense and military reform.In the context of the complete cessation of paid service to the outside world,the responsibilities and missions of the military health medical institutions have been further clarified,that is,while completing the task of serving the military,the military health medical institutions actively explore the new development mode of integrating into the national medical security system to continue to provide medical services for local people.In the two reforms,military hospitals are faced with opportunities and challenges of in-depth development of military-civilian integration,maintaining characteristic advantages and effectively fulfilling missions[1].In order to adapt to the new situation of deepening reform in an all-round way,whether passively or actively,military hospitals must turn to the connotative development direction of high quality,high efficiency and low consumption as soon as possible,thus,the management mode,especially the economic management mode of the reformed hospital can better fulfill the mission assigned by the times.The military comprehensive hospital has played an important role in the medical and health service system in China for a long time,and its construction and development are influenced by the medical market and the national medical policy.From the point of view of functional orientation,the military hospitals are similar to public hospitals,and also need to implement the national medical reform policy,however,the current relevant policies lack the policy provisions for military hospitals.Coupled with the great impact of national defense and military reform on the construction and fund management of military hospitals,military hospitals are confronted with multiple dilemmas,such as the decline of medical income,decline in balance of income and expenditure,the increase of pressure on fund operation,and the weakening of financial autonomy,and their traditional fund management model will be seriously challenged.Combining with the related theories of scale economy and human capital,adopting literature survey,data analysis and case analysis,and using a combination of qualitative and quantitative analysis,with in-depth analysis of the impact of policies on military comprehensive hospitals under the background of dual reforms,based on combing and summarizing the relevant literature on health economy in domestic and foreign health medical institutions,this paper analyzes the existing funding management mode of military comprehensive hospitals,and by taking a comprehensive hospital in the military as an example,it provides a retrospective analysis of income and expenditure of health funds from2015 to 2017 and puts forward some suggestions for further improvement. |