论文部分内容阅读
2010年12月,我国财政部领域卫生部联合颁布了适用于我国独立核算的公立医院的《医院财务制度》、《医院会计制度》,新制度的实施不仅提出了原制度中的不足,更对医院的预算管理、收支管理、成本管理、财务监督等方面的内容重新进行了诠释,不仅更好地顺应了我国新医改的推行,更为我国公立医院财务管理机制的建立与完善奠定了坚实的理论基础。本文将就目前新医改背景下我国公立医院财务管理中存在的问题进行探讨,并找出具体的解决策略。
In December 2010, the Ministry of Public Health of the Ministry of Finance of the People’s Republic of China jointly promulgated the “hospital financial system” and “hospital accounting system” that apply to public hospitals independently funded in our country. The implementation of the new system not only raises the deficiencies in the original system but also Hospital budget management, revenue and expenditure management, cost management, financial supervision and other aspects of the content of a new interpretation, not only better compliance with the implementation of new medical reform in our country, but also for the establishment of public hospital financial management mechanism and laid a solid foundation The theoretical basis. This article will discuss the existing problems in the financial management of public hospitals in our country under the background of new medical reform and find out specific solutions.