摘要
探讨福建省县域医共体成员单位之间财务制度的差异,以及新《政府会计制度》对医共体财务管理的影响;分析福建省县域医共体内部收支管理、资产管理、成本管理、预算管理等方面的现状及存在的问题;从明确财务管理目标、制定财务管理制度、建立集中财务管理模式、理顺相关利益方关系、调整收支结构与分配、统一成本与预算管理等方面提出相应的政策建议。
This paper discusses the differences of the financial system among the member units of the county-level medical alliance in Fujian Province,and the influence of the new"Government Accounting System"on the financial management of the medical alliance.Our paper analyzes the situation and existing problems of revenue and expenditure management,asset management,cost management and budget management in the county-level medical alliance of Fujian Province.Then puts forward the corresponding policy suggestions including defining the financial management objectives,formulating the financial management system,establishing the centralized financial management model,straightening out relations among the relevant stakeholders,adjusting the structure and distribution of income and expenditure,unifying the cost and budget management and so on.
作者
王婷
黄家昌
杨贵兴
WANG Ting;HUANG Jia-chang;YANG Gui-xing(Fuzhou Technology and Business University,Fuzhou Fujian 350715,China;不详)
基金
福建省教育厅中青年教师教育科研项目(社科类)“福建省县域医共体财务管理体系改革的问题及其应对措施研究”(JAS19482)
福建省高等学校应用型学科建设项目:工商管理(闽教高〔2017〕44号)。
关键词
县域医共体
财务管理
预算管理
收支管理
county-level medical alliance
financial management
budget management
revenue and expenditure management
