对新《医院财务制度》的评价及建议

Evaluation and Suggestion about the New Hospital Financial System

新《医院财务制度》适应社会主义市场经济和医疗卫生事业发展的需要,克服了旧制度的诸多弊端,加强了财务监督和成本核算,提高了财务数据的有效性。但在成本管理和收入分配上还存在明显不足。建议从医院财务目标、预算管理、成本核算口径和财务分析指标体系设计等方面进一步完善医院财务制度。

The new Hospital Financial System adapted the needs of socialist market economy and the development of medical and health services. It has overcome many disadvantages of the old one, strengthened the financial supervision and cost accounting, and improved the effectiveness of financial data. The new Hospital Financial System yet has some obvious shortcomings in cost management and income distribution. The paper suggests that the hospital financial system should be improved through hospital financial target, budgetary management, cost accounting recognition and the design of the financial analysis indicator system.