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加强医院财务管理,充分发挥它在医院工作中的作用,这是由它在医院管理和经营活动中的地位决定的,其主要作用有以下四个方面:一、职能作用。财务管理有编制财务计划、办理财务收支、组织资金分配和运用、提高资金使用效果等作用。医院在开展防病治病服务过程中,需占用和耗费资金,充分发挥财务管理的职能,才能提高资金的使用效率。医院财务的管理职能是紧密结合资金运动而发挥作用的,它能够从价值形态上综合反映医疗活动、药品销售活动、药品制剂生产的情况和医院经营管理上存在的问题。长期以来,人们把医院看作是慈善事业,不搞经济
Strengthen hospital financial management and give full play to its role in hospital work. This is determined by its position in hospital management and business activities. Its main role is the following four aspects: First, the role of functions. Financial management includes the preparation of financial plans, the handling of financial revenues and expenditures, the organization of fund allocation and use, and the enhancement of the use of funds. In the process of carrying out disease prevention and treatment services, hospitals need to occupy and spend capital, give full play to the functions of financial management, in order to improve the efficiency of the use of funds. The financial management function of the hospital plays a role in close connection with the movement of funds. It can comprehensively reflect the medical activities, drug sales activities, the production of pharmaceutical preparations, and problems in the management of hospitals from the perspective of value. For a long time, people have seen hospitals as charities, not economic