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公立医院是我国向广大人民群众提供普遍医疗服务的机构,也是广大人民身体健康的重要公众场所,决定了其社会效益大于经济效益。但在市场经济条件下,医院要发展,也不能不考虑经济效益问题。这就使医院的财务管理问题提到了重要位置。当前,由于机制转变过慢、人员素质等原因,使得医院的财务管理存在很多不规范的地方,成为制约医院发展的薄弱环节。本文通过分析,试图找出相关影响因素并提出改进建议。
Public hospitals are the institutions that provide general medical services to the broad masses of the people in our country. They are also the important public places for the general public’s health. They determine that their social benefits are greater than their economic benefits. However, under the conditions of a market economy, hospitals should develop and economic benefits can not but be considered. This makes the hospital’s financial management issues mentioned in the important position. At present, due to the slow transformation of the mechanism and the quality of personnel, there are many irregularities in the financial management of the hospital, which becomes the weak link that restricts the development of the hospital. Through analysis, this article attempts to find the relevant factors and make suggestions for improvement.