浅析医院财务管理存在的问题及对策

Problems and Strategies of Financial Management in Hospitals

目前,我国医院财务管理存在的问题主要体现在内控制度与预算管理不完善、财务人员素质不高,财务管理目标定位不清晰,影响了财务工作的高效运转。其原因是片面追求医院盈利,或片面追求社会效益最大化,错误地将医院的微观盈利同实现社会效益对立起来。有效解决医院管理中存在问题,应科学定位财务管理目标,强化财务预算管理,完善监督机制,加速提高财务人员的综合素质和业务水平,加快提高医院运营效率,最大限度地为社会提供优质、高效、低耗的医疗服务,确保医院健康发展。

Now financial management in Chinese hospitals is imperfect in internal system and budget management, low in quality of financial personnel, and obscure in target location of financial management, which limits effective operation of financial work. The main reasons are that hospitals seek profits or maximization of social benefits only, and set their microscopic profits against social benefits by error. Hence, we should fix scientific target on financial management to increase budget management and supervision mechanism, improve over- all quality and professionals of financial personnel, and improve the business efficiency of hospitals to keep their healthy development by providing excellent, effective, and energy-saving service for the society to the fullest extent.