试论经营性医疗机构的财务管理  

An initial discussion on financial management in medical institutions with operating nature

作　　者：周彬[1] 周霖[2] 

机构地区：[1]卫生部医院管理研究所,北京市海淀区学院路38号100083 [2]卫生部卫生医药科技发展研究中心,北京市海淀区学院路38号100083

出　　处：《中国医院》2004年第9期53-55,共3页Chinese Hospitals

摘　　要：自全国开展城镇医疗机构分类管理以来,相应出现了不同类型的医疗机构,而公益性医疗机构与经营性医疗机构在筹集资金、资金营运活动、盈余分配等财务管理方面存在着诸多的差异;把经营性医疗机构纳入企业财务管理范畴,除了加强行业监督管理以外,还需要探讨适合经营性医疗机构的科学的、规范的财务管理方法,保证今后我国经营性医疗机构长足稳定发展的基础。Since the conduction of classification management to medical institutions in urban areas in China, different types of medicalinstitutions appeared, there are many differences between medical institutions with public benefit nature and with operating nature in financialmanagement such as fund raising, capital operating activities, distribution of profit; to put medical institutions with operating nature intoenterprise's financial management frame, in addition to strengthening industry's supervision and management, it is needed to explore financialmanagement methods with scientifically standards, which are suitable to medical institutions with operating nature in order to have a guaranteefor medical institutions with operating nature in China to be stably and rapidly developed in the future.

关 键 词：经营性 财务管理方法 筹集资金 资金营运 企业财务管理 行业监督 盈余 城镇医疗机构 不同类型 分类管理 

分 类 号：R197[医药卫生—卫生事业管理] F275[医药卫生—公共卫生与预防医学]