市场经济条件下非经营性事业单位财务管理体系的构建——以公立医院财务管理为例

On the Construction of Financial Control System in Non-operating Public Institutions under the Market Economy——Take the financial control of public hospitals for examples

传统的非经营性事业单位财务管理存在许多弊端。以公立医院财务管理为例,建立市场经济条件下适应现代化非经营性事业单位发展需要的财务管理体系,必须从实施制度化管理、加强财务核算与财务监督、参与经济决策、增加管理的技术内涵等方面入手,走科学化、规范化、法制化的轨道。

Traditional financial control of non-operating public institutions has many malpractices. Taking the financial control of public hospitals for examples, to establish the financial control system of nonoperating public institutions under the market economy, we must manage with institutions, strengthen the financial calculation and financial surveillance, participate economical decision-making, accountant manage with computerization and so on.