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在我国医院的经营、管理与决策过程中,财务管理始终发挥着非常重要的作用,是我国医院管理的重要内容。我国新会计准则以及新医院财务准则的颁布与实施,标志着我国医院的财务管理越来越全面和正规,也同时为我国医院和卫生事业的发展起到了重要的作用。本文作者就是在新医院会计准则的背景下,对我国医院的财务管理现状进行分析,找到其发展现状中存在的问题,并针对这些问题,提出优化与完善的策略建议。
In the course of the operation, management and decision-making of hospitals in our country, financial management always plays a very important role and is an important part of hospital management in our country. The promulgation and implementation of China’s new accounting standards and the new hospital’s financial standards have marked the more and more comprehensive and formal financial management of hospitals in our country and have also played an important role in the development of hospitals and public health in our country. Under the background of the new hospital accounting standards, the author of this paper analyzes the current situation of financial management in hospitals in our country, find out the problems existing in its development status, and puts forward the tactics of optimization and improvement for these problems.