我国与美国医院财务管理的比较及启示

Comparison of Public Hospital Financial Management between China and the United States

医院财务管理对医院稳定与健康发展有不可替代的作用,在财务管理工作中有必要学习其他国家先进经验,进一步优化我国医院财务管理。笔者从机构设置、预算管理、成本管理、财务报表四方面对我国与美国的医院财务管理进行比较研究,提出我国应借鉴美国医院财务管理经验创新机构设置、实行全面预算、严格成本管控、完善财务报表,并对未来研究方向进行了展望。

Hospital financial management plays an irreplaceable role in the stability and healthy development of hospitals.Therefore,it is necessary to learn from other countries to further optimize public hospital financial management in our country.This article makes a comparative study on the financial management of public hospitals between China and the United States from institution setting,budget management,cost management,financial statement,and suggests that Chinese government can learn management experience from America to innovate institution setting,employ comprehensive budget management,scrutinize cost control and management,and improve financial statement.Lastly,this article carries?on forecast?to?the future?research direction.