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医院的财务管理是医院管理的重要组成部分,是指对医院有关资金的筹集、分配、使用等财务活动所进行的计划、组织、控制、指挥、协调、考核等工作的总称,是医院经济管理的重要组成部分。随着经济的发展和改革开放的深入,财务管理己经渗透到医院的各个领域和医疗服务的各个环节之中,在医院管理中的地位和作用也越来越重要,为了保证医院的经济健康蓬勃发展,必须建立适应现代医院管理的财务管理。随着我国市场化的进一步推进,医疗卫生机构的市场化改革步伐越来越快。构建一个有利于发挥会计功能的医院财务管理体系,抓好财务管理的主要环节,是搞好医院经营管理的重要保证。医院的财务管理工作,是以财务预算为前提,以资金管理和成本管理为重点,把发挥现有资产效益的最大化作为理财目标,并渗透到医疗经营活动整个过程的管理体系。
Hospital financial management is an important part of the hospital management refers to the hospital fund-raising, distribution, use and other financial activities carried out by the planning, organization, control, command, coordination, assessment and other work in general, is the hospital economic management important parts of. With the development of economy and the deepening of reform and opening up, financial management has penetrated into all fields of hospitals and all aspects of medical services, and its status and role in hospital management have become more and more important. In order to ensure the economic health of hospitals, Flourishing, we must establish a modern hospital management to adapt to the financial management. With the further marketization of our country, the market-oriented reform of medical and health institutions is getting faster and faster. Constructing a hospital financial management system that is good for giving play to the accounting function and doing a good job of the main links of financial management are important guarantees for improving the operation and management of the hospital. The hospital’s financial management is based on the financial budget as the prerequisite, focusing on fund management and cost management, maximizing the effectiveness of existing assets as a financial management goal and infiltrating into the management system of the entire process of medical operation.