论新医改形势下加强公立医院财务管理  

Strengthening the finance management of public hospitals in the situation of new medicare reform

作　　者：陈景[1] 

机构地区：[1]重庆医科大学附属第二医院,重庆400010

出　　处：《重庆教育学院学报》2010年第6期90-92,共3页Journal of Chongqing College of Education

摘　　要：新医改形势下,公立医院面临着机遇与挑战共存的新局面,进一步加强财务管理,对顺利完成公立医院改革试点、全面提高医院整体效益、增强市场竞争力有着重要的意义。公立医院应建立完善的财务会计内部控制体系;加强资产管理,提高资产使用效率;实行全面预算,动态监督执行情况;加强成本核算与控制,建立分析考核制度;建立一支善于学习的高素质财务管理队伍。In the situation of new medicare reform, public hospitals are facing new opportunities and challenges. To strengthen finance management further is helpful for completing the pilot reform of public hospitals smoothly, improving overall benefits of hos- pitals and strengthening market competitiveness. A public hospital should establish the consummate internal control system of financial accounting, strengthen the property management, improve the using efficiency of property, carry out the comprehensive budget, monitor the dynamic implementation situation, strengthen the cost accounting and controlling, set up the analyzing and checking system, and a financial management team of high quality.

关 键 词：内部控制 预算 成本核算 

分 类 号：F235[经济管理—会计学]