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随着我国医疗卫生事业不断发展的同时,也存在着一些内部管理问题。目前,对于一些医院来说,在内部财务管理与会计核算方面存在着一定的缺陷,一般而言,医院的财务管理与会计核算是一个医院的核心管理项目,因此加强其管理机制十分必要。在我国医院财务管理与会计核算机制处于困境的情况下,新医改的出现给部分医院带来了曙光。本文主要分析我国医院财务管理与会计核算的现状以及在新医改背景下医院财务管理与会计核算的特点与不足之处,并对如何加强我国医院财务管理与会计核算进行探讨与研究。
With the continuous development of China’s medical and health care, there are also some internal management issues. At present, for some hospitals, there are some flaws in internal financial management and accounting. Generally speaking, the hospital’s financial management and accounting are the core management projects of a hospital. Therefore, it is necessary to strengthen its management mechanism. In our hospital financial management and accounting mechanism in the dilemma, the emergence of new medical reform has brought some dawn to the hospital. This article mainly analyzes the current situation of hospital financial management and accounting in our country and the characteristics and deficiencies of hospital financial management and accounting under the background of new medical reform. It also discusses and studies how to strengthen the hospital financial management and accounting in our country.