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就目前的发展状况而言,我国公立医院的运行效率比较低,在对财务的管理方面也比较落后,核心的管理制度也不够健全。这些问题有的在医院的年度督导活动中被通报,有的是在医院审计和检查的过程中被曝光,还有些问题仍然没有引起医院相关领导的重视,任由问题的不断加重。根据医院自身发展的需要与医院年度的工作目标要求,公立医院必须要加强对财务方面的管理与控制,建立健全医院在预算管理、成本核算以及绩效评价控制等几个方面的财务管理制度,从而有效地保证医院的经济活动能够高效健康有序的进行。
As far as the current development is concerned, the operating efficiency of public hospitals in our country is relatively low, and the management of public finance is relatively backward. The core management system is not sound enough. Some of these problems were reported in the annual supervision activities of the hospital, some were exposed in the process of hospital auditing and inspection, and some problems still did not attract the attention of the hospital-related leaders. According to the needs of the hospital’s own development and the hospital’s annual work requirements, public hospitals must strengthen the financial management and control, and establish and improve the hospital’s financial management system in terms of budget management, cost accounting and performance evaluation and control, etc. Effectively ensure that the hospital’s economic activities can be carried out efficiently and orderly.