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随着新医改制度的出台,基层医疗卫生单位的财务会计制度也相应地发生了变化。由于农村基层卫生单位的社会公益性特点,需要设计一套与之相适应的财务报告分析评价体系,以帮助更加科学合理地分析农村卫生院财务信息、经营状况、社会及经济利益的实现程度等。本文就新医改出台初期根据公益性农村基层医疗单位特点,阐述改进财务分析指标体系的重要性,并为使投资者、经营决策者和管理者掌握更加真实准确直观的财务信息,以便更加科学地配置医疗卫生资源,改进管理方式,更好地实现新医改初衷。
With the introduction of the new medical reform system, the financial accounting system of primary health care units has also changed accordingly. Because of the social public welfare characteristics of rural grass-roots health units, it is necessary to design a set of corresponding financial reporting analysis and evaluation system to help more scientific and rational analysis of the financial information of rural hospitals, operating conditions, the degree of social and economic benefits, etc. . In this paper, based on the characteristics of non-profit rural grass-roots medical units, the paper expounds the importance of improving the financial analysis index system in order to make investors, business decision-makers and managers more accurate and intuitive financial information in order to more scientifically The allocation of medical and health resources, improve management, and better to achieve the original intention of the new medical reform.