药品市场管制的逻辑转变

药品市场管制通常围绕三个目标展开：控制药品费用增长、确保药品质量和提高药品的可及性。为此,药品市场管制存在药品生产和流通、医疗机构与药品消费者管制三个面向,它们相互联系,影响着从生产到流通,再到销售过程中的药品价格形成。我国药品市场管制呈现出两种不同逻辑的转变,即从以药品集中招标采购为核心的药品价格控制到以新型付费方式为核心的医疗（药品）费用负担管制。     

内地与香港药品招标采购比较

我国内地的药品集中招标采购制度自21世纪初建立不久就一直备受争议,其在规范医疗机构的购药行为,遏制药品购销中的不正之风,控制医药费用的不合理增长等方嘶成效并不明显,但一些国家和地区的药品集中捐标采购制度却发挥着重要作用。据香潜医院管理局统计年报数据,近两年来药品费用支出占公立医院所有费用支出的比例均存9．7％左右,而内地地区同类指标却高达40％左右。     

医疗领域的商业赡赂之忧

“医院医疗器械和药品采购中的腐败贿赂行为，对我国社会保障体系造成了冲击。当前，我国医疗费用和药品价格普遍虚高，其中很大一部分被用来支付给予医院采购主管人员的高额回扣，提高了医疗费用的成本，并转嫁到患者身上，加重了患者的经济负担。”有关专家分析医药领域的回扣问题时，提出这样的观点。     

现行药品管理存在的问题探究

药品为我国人民群众健康提供了有力的保障,也存在一些难题。文章从药品安全、药品价格、药品的规范管理及监管体系等方面分析了现行药品管理中存在的问题,并从完善药品管理法律法规、强化药品安全监管、加强药品成本核算严控药品价格虚高、规范药品管理、健全药品监管体系等方面提出解决对策。     

珠海：医保药品类别有了“标准库”

3月1日,广东省珠海市颁布了《社会基本医疗保险门诊中额费用病种药品目录》。为确保《药品目录》的顺利实施,该市开发了医保药品类别自动识别信息系统,以《广东省基本医疗保险和工伤保险药品目录》（2004版）中药品的通用名为标准,建立统一的“医保药品类别标准库”。各定点医疗机构在目前使用的药品库中添加药品的通用名,珠海社保中心计算机系统通过该通用名识别药品的医保类别。“医保药品类别标准库”的建立,     

我国药品供应保障体系建设的对策

党的十七大提出了建设覆盖城乡居民的药品供应保障体系,药品供应保障体系建设是一项复杂的系统工程,涉及国家基本药物制度建设、药品生产流通体制改革和药品价格管理改革等多方面的内容.值新医改方案出台之际,本文对我国药品供应保障体系的建设提出了几点看法.     

我国药品供应保障体系建设的对策

党的十七大提出了建设覆盖城乡居民的药品供应保障体系,药品供应保障体系建设是一项复杂的系统工程．涉及国家基本药物制度建设、药品生产流通体制改革和药品价格管理改革等多方面的内容。值新医改方案出台之际,本文对我国药品供应保障体系的建设提出了几点看法。     

探讨新医改形势下医院药品的供应链管理模式

新医改提到要建立基本药物制度、控制药品流通差价率、医院实行等额加价、差别加价和药品零差率等政策。医院谋求药品差价补助的外部空间和可能性将会日益缩小。只有再造医院内部药品供应链管理模式,才能提高医院核心竞争力。     

基于供给诱导需求的药品资源配置扭曲程度测算

自改革开放以来,尤其是90年代以后,医院领域的市场化促进了医疗卫生市场的快速发展和高新技术的运用,医疗质量不断提高,但是于此带来的是医疗费用的异常高速增长和低收入人群医疗可及性的下降,据统计,从1995到2006年,我国综合医院门诊病人人均医疗费用从39.9元攀升到128.7元,住院病人人均医疗费用从1667.8元攀升到4668.9元,十一年间增长三倍多,远远超出了GDP的增长速度。关于医疗费用的快速增长,国内理论界乃至大众普遍认同的一个观点为,是医药不分产生了“医药养医”,最终导致我国医疗费用大幅上涨,那么以药养医的危害有多大,对社会资源配置扭曲程度又是如何呢？本文主要从供给诱导需求的角度测算药品资源扭曲程度,并分析在医院改革中推行医药分开是否能够解决医院目前存在的看病难、看病贵、药品价格攀升、过度医疗等问题。     

基于供给诱导需求的药品资源配置扭曲程度测算

自改革开放以来,尤其是90年代以后,医院领域的市场化促进了医疗卫生市场的快速发展和高新技术的运用,医疗质量不断提高,但是于此带来的是医疗费用的异常高速增长和低收入人群医疗可及性的下降,据统计,从1995到2006年,我国综合医院门诊病人人均医疗费用从39.9元攀升到128.7元,住院病人人均医疗费用从1667.8元攀升到4668.9元,十一年间增长三倍多,远远超出了GDP的增长速度。关于医疗费用的快速增长,国内理论界乃至大众普遍认同的一个观点为,是医药不分产生了“医药养医”,最终导致我国医疗费用大幅上涨,那么以药养医的危害有多大,对社会资源配置扭曲程度又是如何呢？本文主要从供给诱导需求的角度测算药品资源扭曲程度,并分析在医院改革中推行医药分开是否能够解决医院目前存在的看病难、看病贵、药品价格攀升、过度医疗等问题。     

微观经济个体参保行为对医疗费用支出的影响效应研究

本文根据2016年中国家庭追踪调查数据,运用面板数据回归方法和倾向得分匹配法(PSM)研究微观经济个体参保行为对医疗费用支出的影响。研究表明,城镇职工医疗保险参保行为显著提高了医疗总费用和自付费用,城乡居民医疗保险参保行为对降低医疗总费用和自付费用具有一定的积极作用,新农合参保行为显著降低了医疗总费用,对自付费用的降低具有一定的积极作用。运用PSM法解决内生性问题和消除选择性偏差后得到的净效应结果与上述发现基本一致。参保行为与医院等级的交互分析表明,选择社区诊所等基层诊疗机构就诊可显著降低医疗总费用和自付费用,选择综合医院就诊则显著提高医疗总费用和自付费用。此外,参保行为对医疗费用支出的影响具有个体和区域异质性。据此,建议增强基层医疗卫生服务能力,进一步提高统筹层次,推进公共卫生服务均等化。     

外资企业应关注税前扣除项目的变化

本文对"两法合并"后外资企业税前扣除政策的重大变化进行归纳总结:合理工资可以据实列支且不再需要审核;建造期超过12个月的存货借款费用应计入资产成本;汇兑损失税前扣除范围有变化;福利费支出范围扩大了;业务招待费只能按60%扣除;广告费和业务宣传费、公益性捐赠有了扣除限制;与固定资产折旧扣除有关的规定有了变化等。     

A model of corporate rent-seeking through tax legislation

An analytic model is developed to examine the role of rent-seeking expenses on tax legislation. Rent-seeking expenses are found to be only a fraction of the tax benefits at stake. Rent-seeking expenses increase when firms cannot cooperate, when very general tax legislation is proposed, and when there is legislative support for tax cuts.     

Selbstbeteiligung und Arzneimittelnachfrage: Zuzahlungsneuregelungen und ihre Folgen für die gesetzlichen Krankenkassen

The article deals with the reform of the cost sharing principles for drug spending in the German social health insurance. For this, the new co-payment regulations due to the GKV-Modernisierungsgesetz are empirically investigated with reference to both the financial and the use effects. It is shown that this reorganization of the demand for pharmaceuticals has just small financial consequences and a low impact on the use of drugs. An important reason for this result is based on the particularized elaboration of the rules for co-payment, especially on the exclusion of some persons from cost sharing because of social or health reasons.     

Efficiency effects of tax deductions for work-related expenses

This paper studies the efficiency effects of granting deductions for work-related expenses. It is shown that much depends on whether the expenses are required for increasing taxable income and on whether the expenses are social costs. Among the noteworthy results are the following. Expenses for commuting should be taxed rather than granted deduction, as the increasing effect of commuting on taxable income is doubtful. Deductions for private costs such as expenses for housework and child care may turn out to be allocationally neutral. If they are not neutral, however, the efficient degree of deduction depends on relative labor supply elasticities. JEL Classification H21 · H24     

关于构建我国药品不良反应保险救济机制问题的研究

2006年上海试点的“严重药品不良反应综合保险”初探市场,未能实现药企蜂拥而至的期望局面,而是十分落寂地收场。药品不良反应保险救济机制一直未能实现,已成为我国医药业一大难题。本文通过对药品不良反应定义的分析,探析了我国建立药品不良反应保险救济机制的可行性,再结合近期的“严重药品不良反应综合保险”的失败经验,提出了完善救济制度、累积相关数据、建立鉴定委员会、政府补贴并强制购买等相关的政策与建议。     

The valuation implications of human capital in transactions on and outside the exchange

We examine the valuation implications of human capital both for a broad sample of firms and for subsamples of high-technology firms and low-technology firms. Our results suggest that the market appears to value compensation expenses not as expenses but as if they serve as a proxy for a human asset that is omitted from the balance sheets. The findings are consistent with human capital comprising a more sizable portion of the value of high-technology firms than of low-technology firms. The findings also indicate that compensation expenses are valued differently from other expense components of income. Markedly, despite critical differences between investors on the exchange and those buying shares in transactions outside the exchange (controlling interests, information asymmetry, etc.), their assessment of the enhanced value of a firm attributable to human capital is shown to be relatively similar. The results in this study are consistent with compensation expenses creating a valuable intangible asset, hence suggesting that reform in the accounting treatment of these expenses is of critical importance.     

Operating Expenses and the Rent Premium of Energy Star and LEED Certified Buildings in the Central and Eastern U.S.

This paper investigates the relationship between operating expenses and rents of Energy Star and LEED certified buildings in the Central and Eastern United States. Several studies have shown that sustainable buildings command a rent premium compared to comparable conventional buildings. Lower operating expenses are expected to be a major source of the rent premium that sustainable buildings command. This is especially the case for buildings with triple-net leases, where tenants directly benefit from savings in operating costs. For a large dataset of U.S. office buildings this study finds significantly lower operating expenses in LEED certified buildings. However, savings in operating expenses only explain part of the rent premium. Additional factors must be at work. Surprisingly, we find significantly higher operating expenses in Energy Star rated buildings. Hence, intangible benefits appear to be the major source of rental premiums of Energy Star rated buildings.