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财务管理是医院管理的重要内容,对医院的资金运动的组织协调和控制考核有着重要影响。2012年1月1日起财政部最新修订的医疗机构财务、会计、审计等五项制度正式在全国医疗系统范围内执行。在新的医改环境条件下,医院的财务管理也面临着严峻的挑战,提高医院财务管理的水平,探索医院财务管理的新模式,成为有效发挥医院财务管理职能,促进医院可持续发展所应高度关注的关键问题。
Financial management is an important part of hospital management. It plays an important role in the organization, coordination and control of the hospital’s capital movement. From January 1, 2012 onwards, the Ministry of Finance recently revised the five medical institutions financial, accounting, auditing and other five systems officially implemented within the national health system. Under the new environment of medical reform, the financial management of the hospital is also facing severe challenges, improving the level of hospital financial management and exploring a new mode of hospital financial management, which makes it an effective way to exert the hospital’s financial management function and promote the sustainable development of the hospital Concerned about the key issues.