摘要
医院财务管理组织架构是支撑现代医院健康发展的骨骼与脉络。为改善医院财务管理,保障医院资金安全,保证医院持续发展,本文在对当前企事业单位财务管理组织架构类型及发展趋势分析的基础上,通过分析两种医院财务管理组织架构的优缺点,提出了医院矩阵型财务管理组织架构。
The financial accounting systems of the hospitals are important points of support of the hospital's healthy development.This article focuses on financial accounting systems of the hospitals.It analyzes different financial accounting systems applied by the two kinds of hospitals and put forward the matrix type structure of financial accounting systems,which maybe an effective pathway to promote the sustainable development of the hospitals.
出处
《南京社会科学》
CSSCI
北大核心
2011年第8期49-52,59,共5页
Nanjing Journal of Social Sciences
关键词
货币资金
财务体系
组织架构
矩阵型结构
currency fund control
financial accounting systems
system structure
matrix type structure