浅议非营利性医院财务管理的目标

Discussion on Objectives of Finance Management in Non-profit Hospital.

财务管理目标问题是财务管理的基本理论和实践问题之一。当前有人认为 ,非营利性医院财务管理目标是使医院的社会效益最大化。而笔者认为 ,社会效益在性质上并不属于非营利性医院的财务管理目标 ,而是非营利性医院搞好财务管理 ,实现理财目标的一个基本约束条件。在社会主义市场经济条件下 ,非营利性医院财务管理的目标应该是在讲求社会效益的前提下实现医院经济效益最大化。文章对研究非营利性医院财务管理目标的必要性、非营利性医院管理的目标对财务管理的要求以及非营利性医院财务管理目标与社会责任等问题进行了探讨。

Objectives of finance management is one of basic theories and practice of finance management. Now someone think that the objective of finance management in non-profit hospital is to maximize social benefit, while the author thinks that social benefit is not an objective of finance management in non-profit hospital, but a basic condition to do well finance management and realize an objective of conducting financial transactions. Under the condition of socialism market economy, the objective of finance management in non-profit hospital is to realize the maximization of economic benefit under the precondition of considering social benefit. This paper discusses about necessity of studying the objective of finance management in non-profit hospital, the objective's requirements to finance management and relationship between the objective and social responsibility.