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近年来,随着市场经济的不断发展,医疗改革的不断深化,对现代医院的财务管理提出了更高的要求。医院财务管理是医院内部管理活动中重要的组成部分,随着医院业务的内容与形式不断发生变化,医院财务核算也逐渐由以往单一的收入与支出的核算,向着现代财务管理转移,加强医院财务核算与管理也成为了提高医院经营管理效率、促进医院持续发展的重要保证。本文就主要针对新医改下医院财务核算与管理的相关问题进行简要的分析。
In recent years, with the continuous development of market economy and the continuous deepening of medical reform, higher requirements have been put on the financial management of modern hospitals. Hospital financial management is an important part of hospital internal management activities. As the content and form of hospital business continue to change, hospital financial accounting is gradually shifted from single single income and expenditure accounting to modern financial management to strengthen hospital finance Accounting and management has also become an important guarantee to improve the efficiency of hospital management and promote the sustainable development of the hospital. This article mainly focuses on the new medical reform under the hospital financial accounting and management issues related to a brief analysis.