论文部分内容阅读
长期以来,我国的公立医院一直生存在国家财政的庇护之下,市场竞争机制的缺乏也使得公立医院对于盈亏问题一直缺乏必要的敏感性。另外,传统落后的公立医院的财务观念也加剧了这种公立医院特有的财务管理混乱的局面,严重的阻碍了我国卫生事业的健康发展。本文通过对公立医院财务管理问题的探究和分析,从公立医院的财务管理目标出发,提出了我国公立医院财务管理存在的问题以及改进的措施。
For a long time, public hospitals in our country have been living under the protection of state finances. The lack of market competition mechanism has also made public hospitals lack the necessary sensitivity to the issue of profits and losses. In addition, the financial concepts of the traditional and backward public hospitals also exacerbated the chaotic financial management unique to such public hospitals, which seriously hindered the healthy development of China’s public health. Based on the exploration and analysis of the financial management of public hospitals, this paper starts from the goal of public hospital financial management and puts forward the problems existing in the financial management of public hospitals and the measures for improvement.