公立医院资金管控框架构建

Construction of Fund Management and Control Framework for Public Hospitals

为应对医改后公立医院政策性亏损和资金缺口、融资难度增加以及资金管理手段不多、力度不足等问题,本文以镇江市某医院为例,构建了多层次公立医院资金管控模式,包括建立资金管控平台、细化现金流量表、编制现金流量预算、完善审批制度、加强信息化建设和欠费管理、拓宽融资渠道等,提高了医院资金管控能力,为医院经济平稳运行提供财务支撑。

In order to cope with the policy-related losses and funding gaps, the difficulty of financing and the lack of funds management methods of public hospitals after medical reform, this paper takes a hospital in Zhenjiang as an example to construct a multi-level public hospital fund management and control model, including establishing a fund management and control platform, refining the cash flow statement, preparing the cash flow budget, improving the examination and approval system, strengthening the information construction and arrears management, and broadening the financing channels, etc. These measures improve the hospital＇s capital management and control capabilities, and provide financial support for the smooth operation of the hospital economy.