我国公立医院财务治理现状调查与建议  

Investigation and Suggestion on Financial Governance Situations of Public Hospitals in China

作　　者：蒋建华[1] 任田[1] 邓佳欣 张媚[1] JIANG Jian-hua(School of Management,Chengdu University of Traditional Chinese Medicine,Chengdu,P.R.Chin)

机构地区：[1]成都中医药大学管理学院,四川成都611137

出　　处：《中国卫生事业管理》2018年第8期576-578,623,共4页Chinese Health Service Management

基　　金：国家自然科学基金项目"基于财务关联动态优化的公立医院治理新路径研究"(71503027);四川省教育厅"四川医院管理和发展研究中心"项目"公立医院国有资产配置与运行的关联性及政策启示"(SCYG2015-2-05)

摘　　要：目的:调查我国公立医院财务治理现状,探讨公立医院财务治理重难点问题和建议。方法:问卷调查法、文献研究法、专家小组讨论法。结果:我国公立医院财务治理状况处于中等水平。其中医院等级越高、规模越大、收入越高,财务治理效果越好。小规模(500张以下)在人员能力、财务关系和内控措施方面财务治理状况好于中等规模医院(500~1500张)。建议:建立成本决策支持控制系统,健全财务内部治理控制结构,在公益性目标下促进公立医院可持续发展。Objective To investigate the financial governance situations of public hospitals in China,and to discuss the difficult problems and feasible suggestions for financial governance of public hospitals.Methods Questionnaire survey,literature study and expert panel discussion were used.Results The financial governance situations of public hospitals in China were at medium level.The higher grade,the larger the scale,the higher the income of public hospitals,the better the financial governance situations.But the financial governance situations of small scale hospitals were better than medium-sized hospitals（500 to 1500） in personnel capacity,financial relations and internal control measures.Conclusion To establish the cost control system for decision support,improve the financial internal governance control structure,and promote the sustainable development of public hospitals.

关 键 词：公立医院 财务治理 内部控制 

分 类 号：R1-9[医药卫生—公共卫生与预防医学]