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财务管理在医院的经营管理中所占的比重很大,是医院进行各项经济活动的重要内容,同时也对医院的发展起着重要的作用。在社会主义市场经济的大环境下,医院如何增强自身的竞争力,只有不断的提升医院的管理,加强医院的财务管理,才能在激烈的市场竞争中长期立足。本文首先阐述了医院财务管理的基本内涵,接着从三个方面提出了目前医院财务管理存在的一些问题:投资分析机制存在的问题、成本核算制度不健全、风险意识比较淡薄,最后从六个方面提出了在医院财务管理中的建议和措施:树立适应市场经济的财务观念、努力提高财务人员的综合素质、转变医院财政部门职能、建立评价制度和财务分析、加强筹资与投资管理、加强预算管理。
Financial management accounts for a large part of the operation and management of the hospital and is an important part of the hospital’s economic activities. It also plays an important role in the development of the hospital. Under the environment of socialist market economy, how can hospitals enhance their own competitiveness? Only by constantly improving the management of hospitals and strengthening the financial management of hospitals can we gain a foothold in the fierce market competition. This article first expounds the basic connotation of the hospital financial management, and then puts forward some problems existing in the hospital financial management from three aspects: the existing problems of the investment analysis mechanism, the cost accounting system is not perfect, the risk awareness is relatively weak, and finally from six aspects Put forward the suggestions and measures in the hospital financial management: establishing the financial conception of adapting to the market economy, making great efforts to improve the comprehensive qualities of the financial staff, changing the functions of the hospital finance department, establishing the evaluation system and financial analysis, strengthening the fund raising and investment management, strengthening the budget management .