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对新时期医院财务风险的含义进行详细的阐述,从基建财务管理观念淡薄、基建财务会计核算不够规范、基建财务管理的监督不力等几个方面,来解析我国医院基建财务管理存在的主要问题和矛盾。最后,对我国医院基建财务管理存在的问题进行总结,进而提出完善新时期医院财务风险的内部控制的几点策略。希望通过本文的阐述,可以给相关领域研究提供一定思路。
This paper elaborates the meaning of the hospital’s financial risk in the new period, analyzes the main problems existing in the hospital’s financial management of infrastructure from several aspects, such as the weak concept of financial management in infrastructure, the inadequate standardization of financial accounting in infrastructure and the poor supervision of infrastructure financial management contradiction. Finally, the author summarizes the existing problems in the hospital financial management in our country and puts forward some strategies to improve the internal control of the hospital financial risk in the new period. Hope that through the elaboration of this article, we can provide some ideas for the research in related fields.