新《医院财务制度》对公立医院财务管理的影响研究  

Research on the influence of the new hospital financial system on the financial management of public hospitals

作　　者：郑鸿 

机构地区：[1]福建省厦门市儿童医院,福建厦门361102

出　　处：《卫生经济研究》2018年第1期66-68,共3页

摘　　要：通过调查厦门市公立医院新财务制度的实施现况,剖析其中存在的主要问题,如预算编制内容不全面、成本核算的归集和分摊存在困难、固定资产核算不合理、内部监控机制不健全等。对此提出改进策略,以期进一步发挥新财务制度对医院财务管理工作的指导作用。Through investigating the current implementation of the new financial system of public hospital in Xiamen City,this paper analyzed the main problems,such as the incomplete budget content,having difficulties in accumulation and allocation of cost accounting,unreasonable accounting of fixed assets,and imperfect internal control mechanism.Therefore,some suggestions have been put forward to give full play to the guidance of the new financial system to the hospital financial management.

关 键 词：医院财务制度 医院财务管理 预算编制 成本核算 内部控制 

分 类 号：R197.322[医药卫生—卫生事业管理]