The Attitudes of NHS Clinicians and Medical Managers Towards Changes in Accounting Controls

Clinical directors and medical managers expected accounting information would assume high importance for institutional control as a consequence of NHS reforms. However, clinical directors were not comfortable with the symbolism of formal accounting controls. Their individual understanding of accounting information varied, but was modest overall. Medical managers were more inclined to accept and respond to financial controls. However, acceptance and response was frustrated for all users by inaccuracy and lateness of accounting reports. Cost savings were prompted more by established professional attitudes than in response to accounting reports. Non-financial controls remained the dominant mode of operational control.     

Accounting and the emergence of care pathways in the National Health Service

This paper examines the effects of New Public Management reforms on the information infrastructure underpinning the work of public service professionals. Focussing on the case of the British National Health Service (NHS), the paper argues that hospital accounting reforms played a significant role in the emergence of standardised models of clinical practice. The paper moreover argues that, under the label ‘care pathways’, such standardised models of clinical practice became embedded in the information infrastructure of the NHS and concludes by discussing their implications for the work of doctors and hospital accountants.     

从中国医药卫生体制改革看卫生教育的发展方向

新医改方案的出台,对卫生管理人才队伍建设和医学教育发展提出了更高的要求。新医改方案并不是最终的方案,需要不断地试点、摸索,加大对卫生管理人才队伍建设是当务之急。探讨我国卫生教育的发展方向,提出应大力培养医学创新人才和应用型卫生管理人才,加强人文素质教育,并使中医教育回归。     

国家助学贷款的风险与控制

国家助学贷款在我国有了一定的发展,但是远不尽人意.究其原因是银行在经营这一项业务时面临着社会风险、管理风险、道德风险等一系列风险,政府、银行、学校和社会必须共同控制和规避这些风险,才能确保国家助学贷款成为帮助贫困大学生圆大学梦的"绿色通道".     

论我国财政风险与国债政策的可持续性

长期的计划财政积累了我国财政支付的风险 ,集中表现为赤字和膨胀的债务。笔者将在本文中从我国财政现状出发 ,立论财政风险和国债政策的可持续性正相关联 ,剖析影响国债政策可持续性的因素 ,并指出舒缓财政风险的有效途径