摘要
公立医院具有公益属性,在医改背景下必须与时俱进,提升经济管理水平,助推医院实现高质量发展。目前,部分公立医院经济管理未能有效执行全面预算管理,资产管理力度不高,存在内部审计问题,对医院经济管理及高质量发展产生一定消极影响。公立医院抓住医改契机向精细化经济管理方向转变,是助推公立医院高质量发展的一条可行路径。
Public hospitals have public welfare attributes and must keep pace with the times in the context of medical reform to improve economic management and help hospitals achieve high-quality development.At present,the economic management of some public hospitals fails to effectively implement comprehensive budget management,the asset management is not strong,and there are internal audit problems,which have a certain negative impact on the economic management and high-quality development of hospitals.Public hospitals seize the opportunity of health care reform to change to the direction of refined economic management is a feasible path to boost the high-quality development of public hospitals.
作者
王秋霞
李奕霏
WANG Qiuxia;LI Yifei(Ji'ning No.1 People’s Hospital,Ji'ning,Shandong Province,272002,PRC)
出处
《中国医院》
北大核心
2023年第6期102-104,共3页
Chinese Hospitals
基金
山东省中医药科技项目(2121M158)。
关键词
公立医院
公益性
精细化经济管理
内部审计
高质量发展
public hospitals
the public welfare
refinement of economic management
internal audit
development of high quality