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随着社会经济不断发展,我国医疗事业发展迅速,尤其在医疗规模和医疗技术能力方面,得到了长足的进步和提高。另一方面,随着市场经济的发展和完善,对于医院自身预算管理和财务管理提出了更高的标准要求。从医院常规事务运行的角度分析,财务会计占据重要地位,只有做好科学的管理和监督工作,才能明确医院实际的财务状况,从而实现对预算管理的全面优化。笔者从医院财务会计入手,围绕全面预算管理,就其考核和监督工作的实施,发表几点看法,以供相关单位参考。
With the continuous development of social economy, the rapid development of medical service in our country has made great strides and improvements especially in terms of medical scale and medical technology capabilities. On the other hand, with the development and improvement of the market economy, higher standards are put forward for the hospital’s own budget management and financial management. From the perspective of the running of the hospital’s routine affairs, financial accounting occupies an important position. Only by doing a good job in scientific management and supervision can the actual financial status of the hospital be clarified and the overall optimization of budget management can be achieved. I start from the hospital financial accounting, around the overall budget management, assessment and supervision on its implementation, made a few comments for reference for the relevant units.