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资金是医院在医疗和服务过程中,各种财产物资的货币表现。资金是医疗卫生单位的“血液”,供血不足,医疗卫生单位的服务活动就会受阻或根本无法进行。因此,用好用活现有资金,使有限的资金保持最优结构是卫生管理的最重要的任务。尽管卫生管理的内容很多,任务繁重,但资金始终是支配各项管理活动的物质基础。 资金结构是指某类或某项资金在全部资金中的构成及比例关系。医疗卫生单位的资金按其占用形态可分为固定资金和流动资金,固定
Funds are the currency performance of various property assets during hospitals’ medical and service processes. Funds are the “blood” of medical and health units. Insufficient blood supply will hinder the service activities of medical and health units, or simply fail to do so. Therefore, it is the most important task of health management to use existing funds to keep the limited funds in an optimal structure. Although there are many contents of health management and the tasks are heavy, the funds are always the material basis for the management activities. Fund structure refers to the composition and proportion of a certain type or certain fund in all funds. The funds of medical and health units can be divided into fixed funds and liquid funds in accordance with their occupation patterns.