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随着医疗卫生体制和财政财务管理体制改革的日益深化,旧的医院财务制度已经不能适应新形势下医疗卫生机构管理模式的转变,所以,财政部会同卫生部等有关部门出台了新的医院财务制度。本文针对新制度中强化医院预算管理,夯实资产负债信息,科学界定收支分类,加强医院全面成本核算,考虑医院所面临的风险,完善医院财务报表体系等方面内容展开了论述。
With the deepening reform of the medical and health system and the financial and financial management system, the old hospital financial system can no longer meet the change of the management mode of the medical and health institutions under the new situation. Therefore, the Ministry of Finance, together with other relevant departments such as the Ministry of Health, promulgated a new hospital finance system. In this paper, we discuss the contents of strengthening the hospital budget management, consolidating the assets and liabilities information, scientifically defining the revenue and expenditure categories, strengthening the hospital’s comprehensive cost accounting, considering the risks the hospital faces, and improving the hospital’s financial statement system in the new system.