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随着我国社会主义市场经济的发展和经济体制改革的不断深入,医院已经是具有独立核算的经济实体,财务管理是医院形象的主要内容之一,它是医院信誉和知名度的重要构成部分,是医院不可低估的无形资产。1 财务机构独立设置,其地位居管理机构之首 现阶段医院财务管理发展总趋势以财务管理为重点。医院财务机构担负着医院资金全面管理、资金结构平衡、资金筹集,各种经济核算、结算、审核等重要职责。一个出色的财务管理者,在医院经营管理全局中处于重要地位,对内他
With the development of the socialist market economy and the continuous deepening of the economic system reform in China, the hospital is an economic entity with independent accounting. Financial management is one of the main contents of the hospital image. It is an important part of the hospital’s reputation and popularity. Hospitals can not underestimate the intangible assets. 1 The financial institution is set up independently, and its status ranks first in the management organization. The general trend of hospital financial management development focuses on financial management. Hospital financial institutions are responsible for the overall management of hospital funds, balanced capital structure, fundraising, and various important duties such as economic accounting, settlement, and auditing. A good financial manager plays an important role in the overall management and management of the hospital.