护理财务管理应用进展及启示  

The progress and enlightenment of nursing financial management application

作　　者：焦桃芳 何桠萍 李瑞莲 何欣宇 李利 JIAO Taofang;HE Yaping;LI Ruilian;HE Xinyu;LI Li(School of Nursing,Southwest Medical University,Luzhou 646000,China;Nursing Department,Affiliated Hospital of Southwest Medical University,Luzhou 646000,China)

机构地区：[1]西南医科大学护理学院,泸州市646000 [2]西南医科大学附属医院护理部,泸州市646000

出　　处：《护理管理杂志》2025年第4期292-297,共6页Journal of Nursing Administration

基　　金：西南医科大学2022年研究生教育教学改革项目(YJG202258);西南医科大学2022年高等教育教学研究与改革项目(JG2022016)。

摘　　要：护理财务管理作为医院优化资源配置和提升运营效能的核心环节,在促进医疗服务价值转化和满足医院高质量发展需求中发挥着关键作用。文章综述了国内外护理财务管理的发展背景及现状,从护理成本核算、护理预算管理、护理绩效评估、成本效益分析、财务报表分析、护理财务风险管理等6个方面分析其对护理工作的影响,针对我国护理财务管理面临的挑战,提出加快促进护理成本核算系统化、制订并执行科学合理的护理预算、构建全方位多维度护理绩效评估体系、强化以价值护理为导向的护理财务报表、完善护理财务风险的全面防范和管理、推进我国护理财务管理信息化建设等建议,旨在为护理管理者进行护理财务管理提供借鉴和参考。As a critical component in optimizing resource allocation and enhancing operational efficiency within healthcare institutions,nursing financial management plays a key role in advancing value transformation of medical services and meeting the demands of high-quality hospital development.The article reviews the developmental context and current status of nursing financial management globally,analyzing its impact on nursing practice through six key dimensions:nursing cost accounting,nursing budget management,nursing performance evaluation,cost-benefit analysis,financial statement analysis and financial risk management.It identifies challenges confronting nursing financial management in China,suggests are putting forward including accelerating the systematization of nursing cost accounting,formulating and implementing scientific budgets,establishing a comprehensive multi-dimensional performance evaluation framework,strengthening value-based nursing financial reporting,refining holistic financial risk prevention mechanisms,and advancing the informatization of nursing financial management systems.These insights aim to provide references and guidance for nursing managers in nursing financial management.

关 键 词：护理 财务管理 成本核算 预算管理 成本效益分析 应用进展 综述 

分 类 号：R47[医药卫生—护理学]