《医院财务制度(征求意见稿)》中公立医院国有资产管理的优化分析

Analysis the State-owned Assets Management in Public Hospitals in Hospital Financial System(a Draft for Discussing)

国有资产管理是医院财务管理的重要内容,但我国公立医院国有资产管理存在着管理目标不当、范围界定不清、权责不明确、信息披露不全面等问题,无法适应新医改的要求。分析了这些不足并探讨了《医院财务制度(征求意见稿)》中公立医院国有资产管理在管理目标和管理范围方面的变化,提出落实医院独立法人地位、完善内部控制制度等改革方向。

The management of state-owned assets is playing an important role in hospital management.But there are many problems in the management of state-owned assets in public hospitals,such as unclear goal and responsibility,uncertainty of management＇s range and insufficient information disclosure.These problems and the changes of state-owned assets management of public hospitals in Hospital Financial System（a Draft for Discussing）are analyzed and discussed.Some ways,such as getting independent legal entity and perfecting internal control system,are put forward.