医院实施国库集中支付改革存在的问题及对策探讨  

Discussion on the Existing Problems and Countermeasures of Hospital Implementation of Treasury Centralized Payment Reform

作　　者：汪蓓艳[1] 

机构地区：[1]温州医科大学附属第一医院,浙江温州325000

出　　处：《中国卫生经济》2016年第11期76-77,共2页Chinese Health Economics

基　　金：温州市科技计划项目(2015R0021)

摘　　要：随着预算管理制度改革的不断深化,浙江省财政厅从2016年起对"非在杭"省级预算单位全面推行国库集中支付改革,改革的实施对医院的内部控制和财务管理影响重大。文章分析了医院面临的难点与问题,并结合实际提出了预算编制、制度约束、政府采购、信息化建设和会计核算等方面的对策。With the continuous deepening of the budget management system reform, Zhejiang Provincial Department of Finance fully implemented treasury centralized payment reform in provincial budget units outside Hangzhou since 2016. The implementation of the reform had great influence on the internal control and financial management of the hospitals. It analyzed the difficulties anti problems faced by the hospitals, and put forward countermeasure about budget preparation, institutional constraints, government procure- ment, information construction and accounting.

关 键 词：公立医院 预算管理 国库集中支付 

分 类 号：R197.322[医药卫生—卫生事业管理]