医院财务管理中尚存的薄弱环节与对策

Discussion of the Remaining Weak Link in Hospital Financial Management and Its counter-measures

医院财务管理中存在的薄弱环节在一定程度上束缚了医疗事业的快速发展。为寻求其对策,本文从医院管理目标及成本核算等方面阐述了财务管理工作的重要性,并对财务管理工作中尚存的薄弱环节与对策重点进行了论述,从人力资源;材料成本、设备成本等系统成本管理;内部控制制度的建立;人才培养、建立理财新观念以及搞好医院财务活动的分析和评价等方面提出了新的理念。

Weak link remaining in the financial management of hospital restrains the repid development of medical undertakings to a certain extewnt. In order to explore the counter - measures, this paper discusses the importance of the financial management of hospital on the management objectives and cost accounting and focuses on the remaining weak link and the counter - measures in the hospital financial management. New ideas were put forward in the aspect of human resources; material costs, equipment costs and other cost management systems, the establishment of the internal control system ; personnel training, the establishment of new concepts and improve fiscal hospital financial analysis and evaluation activities.