研究公立医院财经管理正规化建设的优化路径  

Explore the Optimization Path of the Normalization Construction of Financial Management in Public Hospitals

作　　者：王菁[1] 李俊霖 曾璐璐 JING WANG;JUNLIN LI;LULU ZENG(Service Support Center,Chinese PLA General Hospital)

机构地区：[1]解放军总医院服务保障中心财务保障二室

出　　处：《工信财经科技》2024年第6期43-51,共9页Review of Financial & Technological Economics

摘　　要：公立医院财经管理正规化建设,是深入学习贯彻党的二十大精神、加快医院高质量发展开局起步的关键举措。随着政府会计准则制度的实施、预算绩效管理改革的推进、智能财务的发展,公立医院财务管理情况发生了深刻的变化,在新形势下如何从公立医院财经管理审计发现的突出问题入手,剖析医疗行业财经管理问题的原因,及时调整、完善公立医院财务管理模式,理顺财务管理机制,提升医疗行业系统财经管理工作整体水平,是摆在我们面前一道新的课题和任务。The formal construction of financial management in public hospitals is a key measure to deeply study and implement the spirit of the Party's Twenty Congresses and accelerate the high-quality development of hospitals.With the implementation of government accounting standards system,the promotion of budget performance management reform,and the development of intelligent finance,the financial management of public hospitals has undergone profound changes.Under the new situation,how to start with the outstanding problems found in the financial management audit of public hospitals,analyze the causes of financial management problems in the medical industry,and timely adjust and improve the financial management mode of public hospitals,straightening out the financial management mechanism and improving the overall level of financial management in the medical industry is a new task a head.

关 键 词：公立医院 财经管理 正规化建设 

分 类 号：R197.322[医药卫生—卫生事业管理]