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面对目前严峻的经济形势及一系列不利于医院发展的因素:财政补偿严重不足,医保结算实行总额付费,单病种付费,药品实行零差价等。医院的补偿明显不足,有效的措施只能是控制总支出。可见,财务精细化管理提到议事日程。笔者从医院财务管理的薄弱环节入手,提出了一系列财务精细化管理的策略:构建全面预算体系、建立健全全成本管理体系、完善医院绩效制度、加强医院领导风险防范意识。
Faced with the current harsh economic situation and a series of unfavorable factors for the development of the hospital: a serious lack of financial compensation, medical insurance, the total amount of the implementation of settlement fees, pay for a single disease, medicine, zero spreads. Obviously inadequate hospital compensation, effective measures can only control the total expenditure. Can be seen that the financial fine management referred to the agenda. Starting from the weak point of hospital financial management, the author put forward a series of strategies of financial delicacy management: building a comprehensive budget system, establishing and perfecting a full cost management system, perfecting the hospital performance system and strengthening the awareness of hospital leadership risk prevention.