摘要
公立医院开展资产财务监管刻不容缓。根据资产类别和管理的不同要求,利用成本效益和内部控制的方法理论,通过开展大型设备全成本单机效能考核及群体资产效益分析、单部门同类资产效益分析等,打造资产管理全方位监控体系,实现规范化、科学化、信息化、动态化的财务监管,为医院资产配置决策、使用情况监测、优化资源配置等提供数据支撑和决策依据。
It is urgent for public hospitals to carry out asset financial supervision.According to the different requirements of asset types and management,using cost-effectiveness and internal control methods and theories,through carrying out the full-cost single machine efficiency assessment of large equipment,group asset benefit analysis,single department similar asset benefit analysis,etc.,try to build a comprehensive asset management monitoring system,realize a standardized,scientific,informatized,and dynamic financial supervision,and provide data support and decision-making for hospital asset allocation decisions,usage monitoring,and optimized resource allocation.
作者
潘江涛
梁轶
PAN Jiang-tao;LIANG Yi(The First Affiliated Hospital of USTC,Hefei Anhui 230001,China;不详)
关键词
医院管理
资产管理
财务监督
hospital management
asset management
financial supervision