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历年来医院管理都反复强调经营管理,笔者认为医院经济管理应以财务管理为中心。 一、医院经济管理要以财务管理为中心 在市场经济条件下,要主动适应市场经济的要求,财务管理渗透并贯穿于医院一切经济活动之中,医院资金的筹集、分配、使用都与财务管理有关。医院的药品进、销、存,业务收入的使用、分配,每一环节都离不开财务调控。医院的经济核算、财务监督,更是医院经济活动的制约和检查手段。一个医院,如果没有严格的财务管理措施,必然导致管理失控,各项计划指标难以兑现。
Over the years, hospital management has repeatedly emphasized management and management. The author believes that hospital economic management should focus on financial management. 1. The economic management of the hospital should be centered on financial management. Under the conditions of market economy, it is necessary to actively adapt to the requirements of the market economy. Financial management penetrates and runs through all economic activities in the hospital. The collection, distribution, and use of hospital funds are all related to financial management. related. The use and distribution of hospital medicines’ import, sales, storage, and business income are inseparable from financial regulation. The economic accounting and financial supervision of hospitals are the constraints and inspection methods of hospital economic activities. A hospital, if there are no strict financial management measures, will inevitably lead to out-of-control management, and it is difficult to fulfill various plans.