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公立医院财务管理目标的确定要充分考虑政府部门、医院员工、患者及其家属、社会公众等利益相关者的诉求,在平衡各方利益基础上实现总体利益的最大化。对利益相关者的利益分析表明,以资金使用效益最大化作为公立医院财务管理的目标可以最大限度地协调各方利益,实现总体利益最大化。资金使用效益最大化包括三个方面:医疗效益最大化、经济效益最大化以及发展效益最大化。
The goal of public hospital financial management should fully consider the demands of government departments, hospital staff, patients and their families, the public and other stakeholders and balance the interests of all parties to maximize the overall benefits. The analysis of the interests of stakeholders shows that maximizing the benefits of using funds as the goal of public hospital financial management can maximize the interests of all parties and maximize the overall benefits. To maximize the benefits of the use of funds include three aspects: to maximize medical benefits, maximize economic benefits and maximize development effectiveness.