论文部分内容阅读
医院作为一个特殊的机构,承担着救死扶伤的社会重任。随着我国经济改革和近年来的医疗改革,医院的社会性质也有所改变,即从单重属性变成双重属性,具体来说就是由社会公益性转变成社会公益性和市场性共存的双重性质。医院的财务管理也日趋接近于一般企业的财务管理,成为医院管理必须重视的一部分。本文就目前我国医院现行财务管理的不足,分析了医院财务管理改革的方法,希望对我国医院的财务管理改革有所帮助。
As a special institution, the hospital undertakes the social responsibility of saving and restoring the wounded. With the economic reform in our country and the medical reform in recent years, the social nature of the hospital has also changed. That is, the change from single attribute to dual attribute, specifically from the social public benefit to the dual nature of social public benefit and market coexistence . The hospital’s financial management is also increasingly close to the financial management of the general business, as part of hospital management must be emphasized. In this paper, the current lack of financial management in hospitals in our country, the analysis of the hospital financial management reform methods, hoping to hospital financial management reform in China is helpful.