集团化医院财务管理探讨

Discussion on the financial management of hospital groups

在新的医疗改革环境下,财务管理工作已经逐步渗透到医院的各个领域和医疗服务的各个环节之中,成为医院经济工作的核心。对集团化运作的医院,如何精细化地完成会计核算、如何在财务会计实践中加强管理会计职能,是一项永恒的课题。

In the new environment of health care reform,the financial management has gradually penetrated into every area of the hospital and every aspect of the medical services,and became the core of the economic operations in a hospital.For hospitals operating as a group,it would be an eternal task to pursue complete and accurate accounting as well as strengthen accounting management function throughout its financial accounting practice.