摘要
目的:通过编制国有资产年度报告,公立医院能够提升内部资产精益管理水平。方法:本研究运用比较分析法总结了行政事业单位国有资产年度报告和清查报告的联系与区别,分析出公立医院编制国有资产年度报告的难点。结果:公立医院通过做好资产管理的顶层设计、优化全生命周期管理流程、创新资产管理工具,不仅能够解决国有资产年度报告的编制难点,而且能够提升内部资产精益管理水平。结论:公立医院应以编制国有资产年度报告为契机,改变医院传统的资产管理模式,进一步提高国有资产信息质量和应用水平,助推公立医院资产精益管理,加快建立现代医院管理制度。
Objective: Based on annual reports on state assets, public hospitals could enhance the level of lean management about assets. Methods: The comparative analysis method was used to summarize the connection and difference between the annual report and the inventory report of the state assets in administrative institutions. On this basis, it analyzed the difficulties of public hospitals in the preparation of annual reports on state assets. Results: Through the top-level design of asset management, optimizing the process of whole life cycle management and innovating asset management tools, the public hospital not only to solve the difficulties of preparing the annual report on state assets, but also to enhance the level of lean management about assets. Conclusion: Based on the annual reports on state assets, public hospitals should change the traditional management mode of assets, improve the quality and application level of information, boost the lean management of assets, and speed up the establishment of modem hospital management system.
出处
《中国卫生经济》
北大核心
2017年第12期113-115,共3页
Chinese Health Economics
基金
江苏省卫生计生财务研究课题(CW201561)
关键词
公立医院
国有资产
精益管理
public hospital
state assets
lean management