在《预算会计准则》和《预算财务通则》未颁布之前,笔者结合学习《企业财务通则》和《企业会计准则》,就如何改革医院财务管理办法加以探讨。 一、资金筹集的管理 资金筹集是医院财务管理的首要任务,也是医院财务管理的起点,更是办好医院的物质保证。资金筹集前,先要改变资金来源的旧概念,然后统一在建立资本金制度下进行筹集。所谓资本金制度是国家围绕资本金的筹集、管理以及所有者的责权利等方面所作的法律规范。我们知道,随着市场经济体制的确立,除公有 Before the “Budget Accounting Standards” and “Budgetary Finance General Principles” were not promulgated, the author studied how to reform hospital financial management methods by combining “Enterprise Finance Principles” and “Enterprise Accounting Standards”. First, the management of fund-raising Fund-raising is the primary task of hospital financial management, but also the starting point of hospital financial management, but also the material guarantee for running a hospital. Before raising funds, it is necessary to change the old concept of the source of funds, and then raise them collectively under the establishment of a capital system. The so-called capital system is the legal norm that the state has established around the raising, management of the capital, and the rights and interests of the owner. We know that with the establishment of a market economy system,