公立医院合并的财务常见问题初探  

A Preliminary Probe into the Common Financial Problems in the Consolidation of Public Hospitals

作　　者：赵洪莹[1] ZHAO Hong-ying(The Fourth Affiliated Hospital of Harbin Medical University,Harbin 150001,China)

机构地区：[1]哈尔滨医科大学附属第四医院,哈尔滨150001

出　　处：《经济研究导刊》2021年第24期67-69,共3页Economic Research Guide

摘　　要：公立医院为适应医疗市场的激烈竞争,多采用规模化发展。公立医院合并促进了卫生资源的合理配置和充分利用,更好地为人民健康服务。医院合并能否成功及合并公立医院能否健康发展,科学构建合并医院的财务集权管理组织结构是关键。在公立医院合并后,医院会以多院区的形式运作,同合并前相比发生了较大变化,财务工作也就需要进行调整。从公立医院合并前期财务问题处理、会计问题处理以及合并后的财务整合三方面给出相关处理建议。In order to adapt to the fierce competition in the medical market,public hospitals mostly adopt more large-scale development.The merger of public hospitals has promoted the rational allocation and full use of health resources,so as to better serve the people’s health.Whether the success of hospital merger and the healthy development of public hospitals are the scientific construction of the financial centralized management organization structure of the merged hospitals.After the merger of public hospitals,the hospital will operate in the form of multiple hospitals,with great changes than before the merger,and the financial work needs to be adjusted.Some suggestions are given on the preliminary consolidated financial problems,accounting problems and the consolidated financial integration of public hospitals.

关 键 词：公立医院 合并 财务 

分 类 号：F197.3[经济管理—世界经济]