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针对现行高校医院财务管理中存在的几个主要问题,如管理理念落后、成本核算缺位、资金使用效率低、资产管理缺失、财务分析薄弱等进行了分析与探讨。从更新财务管理理念、强化成本核算与资产管理、完善财务分析、规范财务人员培训角度,提出了我国高校医院财务管理的创新管理模式及其完善措施。
In view of several major problems in the current university hospital financial management, such as the backward management concept, the absence of cost accounting, the inefficient use of funds, the lack of asset management and the weak financial analysis. From the perspective of updating the concept of financial management, strengthening cost accounting and asset management, perfecting financial analysis and standardizing the training of financial staff, the innovative management model and its perfecting measures of financial management in university hospitals in our country are put forward.