公立医院财政专项资金预算及其财务控制分析

Analysis of the Fiscal Special Fund Budget and Financial Control in Public Hospital

财政专项资金是公立医院达成公益性目标的主要动力和关键条件,相关管理机制的完整性、有效性、可行性是公立医院公共医疗卫生服务功能得以充分发挥和施展的有力保障。基于此,深层次研究了公立医院财政专项资金预算及其财务控制的重要性,指出了公立医院在财政专项资金预算及其财务控制中存在的弊端与不足,并提出了公立医院优化财政专项资金预算管理及其财务控制的有效路径,以供参考。

Fiscal special funds are the main driving force and key conditions for public hospitals to achieve public welfare goals,and the integrity,effectiveness and feasibility of relevant management mechanisms are a strong guarantee for the full play and implementation of public medical and health service functions of public hospitals.Based on this,this paper deeply studies the importance of the fiscal special fund budget and its financial control of public hospitals,points out the disadvantages and shortcomings of public hospitals in the fiscal special fund budget and its financial control,and puts forward an effective way for public hospitals to optimize the budget management of fiscal special financial funds and its financial control.