强化会计核算功能 提升财务管理水平  

Strengthening accounting function to improve finance management

作　　者：廖燕[1] 沈莎[1] 郑淑红[1] 伍咏梅[1] 

机构地区：[1]四川大学华西医院

出　　处：《中国医院》2009年第1期57-58,共2页Chinese Hospitals

摘　　要：随着医院财务管理水平的不断提高,管理创新的理念不断增强,在依法规范四川大学华西医院各项经济活动中,我们有意识地加大和拓展了会计核算功能,尝试着将会计核算的结果延伸和运用到医院各部门、各科室中去,运用会计核算的手段,加大财务管理力度,形成了有自我特色的会计核算体系,使医院的财务管理及会计核算正逐步向经营规划型过渡,使财务管理和会计核算水平得以迅速提升。With the development of hospital finance management and hospital management innovation, accounting functions in Huaxi Hospital Affiliated to Siehuan University were widened, the results of accounting were used in different department. With the accounting methods, finance management was promoted and a new accounting system fitted hospital was established. Hospital accounting and finance management were improved rapidly.

关 键 词：会计核算 财务管理 流程 

分 类 号：R197.322[医药卫生—卫生事业管理] R657.3[医药卫生—公共卫生与预防医学]