加强公立医院下属经营机构的财务监督管理

To Strengthen the Financial Supervision and Management of the Operating Institutions of Public Hospitals

公立医院是由国家投资建立的非盈利性医院,由于一些特殊原因,目前公立医院中大部分都有下属经营机构,也就是通俗所说的"三产"。公立医院下属经营机构,属于国有资产。医院对下属经营机构的监督管理形式、深度、广度等存在问题,极易导致国有资产流失,笔者就医院下属经营机构的现状及存在的问题,探讨如何建立健全公立医院对下属经营机构的财务监督管理机制。

Public hospitals are non - profit hospitals established by the state. For some special reasons, most of the public hospitals currently have subordinate operating agencies, which is commonly known as ＂three productions＂. The oper- ating agencies of public hospitals belong to state - owned assets. The hospital has problems in the foren, depth and breadth of supervision and management of subordinate operating agencies, which can easily lead to the loss of state - owned assets. The author discusses how to establish and imiorove the financial supervision of suboMinate operating agencies in public hospitals on the status quo and existing problems of hospital operating agencies.