首页 | 本学科首页   官方微博 | 高级检索  
     


Developing Financial Accountability in British Acute Hospitals
Authors:C. Stuart Jones
Affiliation:Professor of Accounting and Finance, School of Management, University of East Anglia, Norwich NR4 7TJ, UK.
Abstract:This paper explains the process of defining, measuring and costing health service outputs (Health Resource Groups – HRGs). It identifies why the introduction of HRGs became necessary and how they were rolled out and became mandatory. The steps followed to achieve national uniformity are explained. Evidence is provided on the extent to which HRGs have been adopted and on the wider roles they may fulfil, such as benchmarking. The possible implications for resource allocation and the power of clinicians are discussed. Finally, attention is turned to the possible consequences of costed HRGs, as a means of achieving detailed financial accountability at operational level and to alternative means of control.
Keywords:accountability    National Health Service    internal market    health resource groups    New NHS
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号