摘要
新医改背景下公立医院财务管理面临新的挑战,亟需创新公立医院财务管理模式。对此,基于内部控制视角,提出了公立医院固定资产PDCA循环管理、全面预算管理、区块链财务管理信息平台建设与精细化管理的发展路径,以期实现财务管理的转型发展,助力公立医院实现战略目标。
In the context of the new medical reform,the financial management of public hospitals is facing new challenges.It is urgent to innovate the financial management mode of public hospitals.Based on internal control,it is suggest to implement PDCA cycle management of fixed assets in public hospitals,comprehensive budget management,blockchain financial management information platform construction and refined management,in order to realize the transformation and development of financial management and help public hospitals to achieve strategic objectives.
作者
蔺超
LIN Chao(Beijing Chao-Yang Hospital,Capital Medical University,Beijing 100020,China)
关键词
内部控制
公立医院
财务管理模式
inner control
public hospital
financial management mode
