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2012年1月1日起在公立医院开始实施新的《医院财务制度》和《医院会计制度》,这次财务会计制度改革的亮点之一,就是对公立医院的经济运行既要加强预算管理,强化预算约束力;同时又要加强财务管理。在预算管理方面,不仅要求医院必须把全部收支都纳入预算管理,而且还要按照新的预算管理方法开展预算管理工作。在财务管理方面,要求医院在坚持“公益性”的前提下,不断提高经济效益。而经济效益的提高不仅要求医院按照预算和国家规定的收入标准积极组织
January 1, 2012 onwards in the public hospital began to implement the new “hospital financial system” and “hospital accounting system” one of the highlights of the financial and accounting system reform is that it is necessary to strengthen the budget management of the economic operation of public hospitals, Strengthen the budget binding; the same time, we must strengthen financial management. In terms of budget management, not only must hospitals be required to include all revenues and expenditures in budget management, but budget management must be carried out in accordance with the new budget management method. In terms of financial management, the hospital is required to constantly improve its economic efficiency on the premise of “public welfare ”. The improvement of economic efficiency not only requires the hospital to organize actively according to the budget and the national income standard