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从医院成本核算,专项资金监督、管理和使用等当前医院财务管理工作中存在的突出问题及强化内部财务控制制度、以计划管理为重点、强化财务管理中的成本控制意识等医改下的财务管理措施方面出发,提出加强医院财务管理,强化内部控制制度是财务管理的关键。同时加强医院经济、财务评价分析,调整、完善医院财务管理体制,建立财务管理机制,促进医疗卫生事业的发展,是现在面临的多项新课题和新任务。
From the hospital cost accounting, special funds supervision, management and use of the current hospital financial management, there are outstanding problems and strengthen the internal financial control system, with program management as the focus, to strengthen the financial management of the cost control awareness of medical reform under the financial management In terms of measures, it is proposed that strengthening the financial management of the hospital and strengthening the internal control system are the keys to financial management. At the same time, strengthening the hospital’s economic and financial evaluation and analysis, adjusting and perfecting the hospital’s financial management system, establishing the financial management mechanism and promoting the development of the medical and health undertaking are many new tasks and new tasks now facing.