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由于政府对医疗改革的深入和医院新会计制度的实施,公立医院开始从政府一手掌控的局面向自力更生、自负盈亏的开放多元化市场形态转变。加强和完善公立医院财务风险控制,能够有效提升医院管理水平,增强医院竞争力。
Due to the government’s deepening medical reform and the implementation of the hospital’s new accounting system, public hospitals began to shift from the government-controlled situation to the self-reliant and self-financing open diversified market. To strengthen and improve the control of public hospitals’ financial risks can effectively improve the management level of hospitals and enhance the competitiveness of hospitals.