财务管理在医院的运用

The use of financial management in hospitals

国有医院是政府补贴,非营利性质的事业单位。同时它又是独立核算、自负盈亏的个体。因为有政府补贴,国有医院成本一直高高在上。又因为独立核算、自负盈亏,所以必须向患者收取一定的费用。从而形成了高成本运营和患者低消费的矛盾。因此在国有医院中建立有效的财务管理,从而降低成本、减少患者的费用是缓解医患矛盾的有效途。并且成本核算能够为政府提供价值补偿的标准。

State - owned hospitals are nonprofit enterprise organizations, which also get subsidy from government. At the same time, state - owned hospitals are also an independent accounting enterprise and sole responsibility for profits or losses by themselves. Because of the subsidy of the government, the cost of state - owned hospitals is often at high level. On the oth- er hand, because of the sole responsibility for the profits or losses by themselves, the state - owned hospitals have to charge with expenses of patients. So the contradiction betweet~ the high cost run of hospitals and low expenditure of patients was formed. The effective way to reduce the contradiction was to run the financial affairs management in hospitals. The cost accounting can provide the standard of value compensation for government.