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随着我国改革开放的不断深入和市场经济体制的不断完善,以及各种所有制形式和各种经营模式的医疗机构的涌现,医疗市场的竞争日趋激烈。在目前财政资金补偿不足的情况下,如何运营资金,加强财务管理,提高资金使用效率和盈利能力,使医院在竞争中立于不败之地,实现其管理职能,成为医院财务管理的突出问题。本文探讨了如何从核算到控制来实现财务管理水平上台阶。
With the continuous deepening of China’s reform and opening up, the continuous improvement of the market economy system, and the emergence of medical institutions with various forms of ownership and various business models, the competition in the medical market has become increasingly fierce. In the current situation of insufficient compensation for financial funds, how to operate funds, strengthen financial management, improve the efficiency of use of funds and profitability, make hospitals invincible in competition, realize their management functions, and become a prominent issue in hospital financial management. This article discusses how to achieve financial management level from accounting to control.