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随着医院卫生体制改革的不断深入,医疗市场的竞争日趋激烈,医院由过去的单纯计划经济正逐步向市场经济过渡,医药分开核算及医疗保险制度的实施,使医院经济活动和经济关系正在发生着根本的变化。医院要生存和发展,就必须走内涵发展之路,在管理中找效益,而财务管理是医院管理的重要方面,本文就卫生体制改革情况下的医院财务管理问题,进行了认真探讨。
With the continuous deepening reform of the hospital’s health system and increasingly fierce competition in the medical market, the hospital is gradually transitioning from a purely planned economy to a market economy. The separation of medical accounting and the implementation of the medical insurance system has led to the ongoing economic activities and economic relations in hospitals The fundamental change. In order to survive and develop, hospitals must take the path of connotation development to find benefits in management, and financial management is an important aspect of hospital management. This article carefully discusses the hospital financial management under the condition of health system reform.