新医改政策下医院财务管理和会计核算研究

Research on the Hospital Financial Management and Accounting Under the New Medical Reform Policy

众所周知,医院发展与财务管理及会计核算工作均存在直接关联,尤其是在新医改政策贯彻落实的整体背景下,医院传统财务管理及会计核算工作均随之出现相应变化,于医院长远发展产生直接影响,需要医院财务人员结合新医改对整个财务管理工作与会计核算工作做出改进和优化。论文将新医改政策对医院财务管理产生的影响作为切入点,梳理现阶段医院财务管理与会计核算工作中存在的主要问题,并以问题为核心提出相应的改进办法。

It is well known that the financial management and accounting is directly related to development of hospitals,especially in the overall context of the implementation of the new medical reform policy,the hospital's traditional financial management and accounting work have changed correspondingly,which has a direct impact on the long-term development of the hospital,it is necessary for hospital financial staff to improve and optimize the whole financial management and accounting work in combination with the new medical reform.This paper takes the impact of the new medical reform policy on the financial management of the hospital as the entry point,sorts out the main problems existing in the financial management and accounting of the hospital at the present stage,and puts forward the corresponding improvement methods based on the problems.