新《医院财务制度》对医院财务管理的影响探析

Analysis on the Impact of Hospital Financial Management from the New "hospital financial system"

《医院财务制度》的修订解决了我国目前医院财务管理工作中的突出问题,其实施将极大推进医疗改革的进程,对医院财务核算和内部管理活动产生重大的积极影响。通过实行全面预算管理,规范医院预算编制、审核、执行、考核与监督;改进医院财务核算体系,引入权责发生制原则,科学界定收支分类,强化成本核算与控制,完善医院财务报告体系;建立健全医院财务分析和评价体系,加强医院财务监督与控制。

The revisions of ＂hospital financial system＂ have solved the outstanding issues of financial management in the hospital in China currently. Its implementation will greatly promote the health reform process, and have a significant positive impact on the hospital financial accounting and internal management activities. Through the application of comprehensive budget management, we will standardize the budgeting preparation, review, implementation, evaluation and supervision of the hospital. After improving the hospital financial accounting system, introducing the accrual principle, defining the reve- nue, expenditure categories scientifically, and strengthening the cost accounting and control, we can improve the hospi- tal financial reporting system. Then as the establishment of the hospital financial analysis and evaluation system, we can strengthen the financial supervision and control of the hospital.